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

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  • Andrea Melis
  • Silvia Carta

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  • Andrea Melis & Silvia Carta, 2010. "Does accounting regulation enhance corporate governance? Evidence from the disclosure of share-based remuneration," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(4), pages 435-446, November.
    • Handle: RePEc:kap:jmgtgv:v:14:y:2010:i:4:p:435-446
    DOI: 10.1007/s10997-009-9107-8
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    References listed on IDEAS

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    1. de Jong, A. & Rosellón, M.A. & 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 University Rotterdam.
    2. Andrea Melis, 2000. "Corporate Governance in Italy," Corporate Governance: An International Review, Wiley Blackwell, vol. 8(4), pages 347-355, October.
    3. Buzby, Sl, 1975. "Company Size, Listed Versus Unlisted Stocks, And Extent Of Financial Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 13(1), pages 16-37.
    4. Alicja Jaruga & Justyna Fijalkowska & Malgorzata Jaruga-Baranowska & Maciej Frendzel, 2007. "The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in Poland," Accounting in Europe, Taylor & Francis Journals, vol. 4(1), pages 67-78, June.
    5. Bassett, Michael & Koh, Ping-Sheng & Tutticci, Irene, 2007. "The association between employee stock option disclosures and corporate governance: Evidence from an enhanced disclosure regime," The British Accounting Review, Elsevier, vol. 39(4), pages 303-322.
    6. 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.
    7. 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.
    8. Lucian Bebchuk & Jesse Fried, 2002. "Power, rent extraction, and executive compensation," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(03), pages 23-28, October.
    9. Abe De Jong & Miguel Rosellón & Patrick Verwijmeren, 2006. "The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands," Accounting in Europe, Taylor & Francis Journals, vol. 3(1), pages 169-185, October.
    10. Wayne Guay & Richard Sloan, 2003. "Accounting for Employee Stock Options," American Economic Review, American Economic Association, vol. 93(2), pages 405-409, May.
    11. 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, February.
    12. 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, September.
    13. 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.
    14. Christine Mallin, 2002. "The Relationship between Corporate Governance, Transparency and Financial Disclosure," Corporate Governance: An International Review, Wiley Blackwell, vol. 10(4), pages 253-255, October.
    15. Brian J. Hall & Kevin J. Murphy, 2003. "The Trouble with Stock Options," NBER Working Papers 9784, National Bureau of Economic Research, Inc.
    16. 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.
    17. Wolfgang Bernhardt, 1999. "Stock Options For or Against Shareholder Value? – New compensation plans for top management and the interests of the shareholders," Corporate Governance: An International Review, Wiley Blackwell, vol. 7(2), pages 123-135, April.
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    Cited by:

    1. Alexander Merz, 2020. "Expensing performance-vested executive stock options: is there underreporting under IFRS 2?," Journal of Business Economics, Springer, vol. 90(3), pages 461-493, April.
    2. Martin Červený, 2017. "Fulfillment of IFRS 2 Disclosure Requirements by Companies Listed on the Prague Stock Exchange," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(3), pages 53-64.
    3. Paul Olojede & Olayinka Erin, 2021. "Corporate governance mechanisms and creative accounting practices: the role of accounting regulation," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(3), pages 207-222, September.
    4. Sunday Oseiweh Ogbeide & Henry Usunobun Ogiugo & Isaac Olufemi Adesuyi, 2021. "Corporate governance mechanisms and financial reporting quality of commercial banks in Nigeria," Post-Print hal-03583879, HAL.
    5. Federico Rotondo & Ludovico Marinò, 2016. "Extent and determinants of voluntary disclosure for regulatory purposes in the Italian airport industry," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 13(2), pages 157-177, May.
    6. Sunday Oseiweh Ogbeide & Henry Usunobun Ogiugo & Isaac Olufemi Adesuyi, 2021. "Corporate governance mechanisms and financial reporting quality of commercial banks in Nigeria," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, vol. 3(1), pages 136-146, March.
    7. 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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