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.

Attached Files
Name Description MIMEType Size Downloads

Title Remuneration committee effectiveness and narrative remuneration disclosure
Author(s) Kanapathippillai, SutharsonORCID iD for Kanapathippillai, Sutharson
Johl, ShireenjitORCID iD for Johl, Shireenjit
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
Remuneration committee
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

Connect to link resolver
Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved.

Version Filter Type
Citation counts: TR Web of Science Citation Count  Cited 12 times in TR Web of Science
Scopus Citation Count Cited 13 times in Scopus
Google Scholar Search Google Scholar
Access Statistics: 388 Abstract Views, 2 File Downloads  -  Detailed Statistics
Created: Mon, 05 Dec 2016, 13:36:35 EST

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact