Does accounting regulation enhance corporate governance? Evidence from the disclosure of share-based remuneration
AbstractNo abstract is available for this item.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Springer in its journal Journal of Management & Governance.
Volume (Year): 14 (2010)
Issue (Month): 4 (November)
Contact details of provider:
Web page: http://www.springerlink.com/link.asp?id=102940
Accounting regulation; Corporate governance; Disclosure; IFRS 2; Italy; Share-based remuneration; Stock options;
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- 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.
- Andrea Melis, 2000. "Corporate Governance in Italy," Corporate Governance: An International Review, Wiley Blackwell, vol. 8(4), pages 347-355, October.
- 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.
- Lucian Arye Bebchuk & Jesse M. Fried & David I. Walker, 2002. "Managerial Power and Rent Extraction in the Design of Executive Compensation," NBER Working Papers 9068, National Bureau of Economic Research, Inc.
- 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.
- Wayne Guay & Richard Sloan, 2003. "Accounting for Employee Stock Options," American Economic Review, American Economic Association, vol. 93(2), pages 405-409, May.
- 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.
- Brian J. Hall & Kevin J. Murphy, 2003. "The Trouble with Stock Options," NBER Working Papers 9784, National Bureau of Economic Research, Inc.
- 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.
- 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.
- 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.
- 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.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Guenther Eichhorn) or (Christopher F. Baum).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.