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Executive compensation and corporate governance with special reference to Bangladesh; some emerging issues

conference contribution
posted on 2010-01-01, 00:00 authored by Victoria Wise, M Ali
This discussion paper considers corporate governance issues associated with executive compensation arrangements. An historical perspective is used to demonstrate the absence of a sound empirically-based understanding of good corporate governance practices in relation to share-based payment arrangements. The paper provides an overview of issues including the potential earnings dilution and volatility effects of the introduction of regulations affecting executive remuneration. Potential future research questions have been framed addressing each of the major issues identified in this paper. We conclude that corporate regulators should ensure they are familiar with and consider best practice models for corporate governance when developing new, or revising existing business regulation. It is proposed that further research to remedy this deficiency would enable a more accurate assessment of the impact of management on accounting regulation and the better design and implementation of regulation.

History

Event

International Business Research Conference (13th : 2010 : Melbourne, Vic.)

Publisher

World Business Institute

Location

Melbourne, Vic.

Place of publication

Melbourne, Vic.

Start date

2010-11-22

End date

2010-11-24

ISBN-13

9780980455717

Language

eng

Notes

Reproduced with the kind permission of the copyright owner

Publication classification

E2 Full written paper - non-refereed / Abstract reviewed

Copyright notice

2010, World Business Institute

Title of proceedings

IBRC 2010 : Research for change : Proceedings of 13th International Business Research Conference