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Remuneration committee effectiveness and narrative remuneration disclosure

Kanapathippillai, Sutharson, Johl, Shireenjit and Wines, Graeme 2016, Remuneration committee effectiveness and narrative remuneration disclosure, Pacific-Basin finance journal, vol. 40, no. Part B, pp. 384-402, doi: 10.1016/j.pacfin.2016.02.006.

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Title Remuneration committee effectiveness and narrative remuneration disclosure
Author(s) Kanapathippillai, Sutharson
Johl, ShireenjitORCID iD for Johl, Shireenjit orcid.org/0000-0001-5412-9000
Wines, Graeme
Journal name Pacific-Basin finance journal
Volume number 40
Issue number Part B
Start page 384
End page 402
Total pages 19
Publisher Elsevier
Place of publication Amsterdam, The Netherlands
Publication date 2016-12
ISSN 0927-538X
Keyword(s) Corporate governance
Global financial crisis
Independence
Remuneration committee
Social Sciences
Business, Finance
Business & Economics
Voluntary disclosure
EXECUTIVE-COMPENSATION
CEO COMPENSATION
OWNERSHIP STRUCTURE
EARNINGS MANAGEMENT
FIRM PERFORMANCE
AUSTRALIAN FIRMS
INFORMATION
COMPANIES
Summary This paper investigates the impact of the effectiveness of remuneration committees on narrative voluntary disclosure of information on remuneration. We develop a composite measure as a proxy for remuneration committee effectiveness by incorporating remuneration committee size, remuneration committee independence, remuneration committee chairman’s independence, expertise and diligence. We find that both the existence and quality of a remuneration committee play a significant role in the decision to provide voluntary disclosure of remuneration actions and in the extent of this disclosure. Further analysis suggests that remuneration committee independence and diligence enhance the quality of remuneration committees. The results have policy implications for remuneration committees as an effective corporate governance mechanism.
Language eng
DOI 10.1016/j.pacfin.2016.02.006
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
1502 Banking, Finance And Investment
1501 Accounting, Auditing And Accountability
Socio Economic Objective 970115 Expanding Knowledge in Commerce
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2016, Elsevier
Persistent URL http://hdl.handle.net/10536/DRO/DU:30082506

Document type: Journal Article
Collections: Deakin Graduate School of Business
Department of Accounting
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