Han Seong Ryu

New York University (NYU), Leonard N. Stern School of Business, Department of Accounting, Students

40 West 4th Street

Suite 10-180

New York, NY 10012

United States

Seoul National University

Kwanak-gu

Seoul, 151-742

Korea, Republic of (South Korea)

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Why do firms disclose a Supplementary CEO-employee Pay Ratio? Initial evidence from Dodd-Frank Act Section 953 (b)

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 52 Posted: 18 Aug 2018 Last Revised: 03 Dec 2018
Seoul National University, Seoul National University - College of Business Administration, New York University (NYU), Leonard N. Stern School of Business, Department of Accounting, Students and Seoul National University - College of Business Administration
Downloads 191 (172,023)

Abstract:

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CEO-employee Pay Ratio, CEO Pay Ratio, Supplementary Pay Ratio, Pay Ratio Disclosure