Executive compensation and corporate governance with special reference to Bangladesh; some emerging issues
conference contribution
posted on 2010-01-01, 00:00authored byVictoria 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