The real effects of financial reporting on pay and incentives
This paper discusses two real effects of financial reporting on pay and incentives: (1) Better earnings leads to better incentives, and (2) If pay is mismeasured, pay can be misused. The first real effect follows from the fact that incentives are often based on earnings, and the effectiveness of ear...
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| Format: | Article |
| Language: | English |
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Informa UK Limited
2021
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| Online Access: | https://hdl.handle.net/1721.1/129708 |