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Does accounting regulation enhance corporate governance? Evidence from the disclosure of share-based remuneration

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Author Info

  • Andrea Melis

    ()

  • Silvia Carta

    ()

Abstract

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File URL: http://hdl.handle.net/10.1007/s10997-009-9107-8
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Bibliographic Info

Article provided by Springer in its journal Journal of Management & Governance.

Volume (Year): 14 (2010)
Issue (Month): 4 (November)
Pages: 435-446

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Handle: RePEc:kap:jmgtgv:v:14:y:2010:i:4:p:435-446

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Web page: http://www.springerlink.com/link.asp?id=102940

Related research

Keywords: Accounting regulation; Corporate governance; Disclosure; IFRS 2; Italy; Share-based remuneration; Stock options;

References

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  1. de Jong, A. & Rosellón, M. & Verwijmeren, P., 2006. "The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands," ERIM Report Series Research in Management ERS-2006-021-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus Uni.
  2. Andrea Melis, 2000. "Corporate Governance in Italy," Corporate Governance: An International Review, Wiley Blackwell, vol. 8(4), pages 347-355, October.
  3. Bebchuk, Lucian Arye & Fried, Jesse & Walker, David I, 2002. "Managerial Power and Rent Extraction in the Design of Executive Compensation," CEPR Discussion Papers 3558, C.E.P.R. Discussion Papers.
  4. Mary E. Barth & Greg Clinch & Toshi Shibano, 2003. "Market Effects of Recognition and Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 41(4), pages 581-609, 09.
  5. Wayne Guay & Richard Sloan, 2003. "Accounting for Employee Stock Options," American Economic Review, American Economic Association, vol. 93(2), pages 405-409, May.
  6. Annalisa Prencipe, 2004. "Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies," European Accounting Review, Taylor & Francis Journals, vol. 13(2), pages 319-340.
  7. Brian J. Hall & Kevin J. Murphy, 2003. "The Trouble with Stock Options," NBER Working Papers 9784, National Bureau of Economic Research, Inc.
  8. Brian J. Hall & Kevin J. Murphy, 2003. "The Trouble with Stock Options," Journal of Economic Perspectives, American Economic Association, vol. 17(3), pages 49-70, Summer.
  9. Bernard Raffournier, 1995. "The determinants of voluntary financial disclosure by Swiss listed companies," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 261-280.
  10. Nancy Thorley Hill & Sandra Waller Shelton & Kevin T. Stevens, 2002. "Corporate Lobbying Behaviour on Accounting for Stock-Based Compensation: Venue and Format Choices," Abacus, Accounting Foundation, University of Sydney, vol. 38(1), pages 78-90.
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Citations

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Cited by:
  1. Bonaci Carmen Giorgiana & Mustata Razvan V. & Matis Dumitru, 2012. "Accounting Standard Setting In The International Arena: Update On The Convergence Project," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 866-872, July.

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