The impact of CEO remuneration on disclosures of non-GAAP financial measures
This study examines the relationship between the components of CEOs’ remuneration and decisions to disclose non-GAAP financial information. Using data for Australian Stock Exchange listed companies (S&P/ASX50) from 2010–2012, this study shows that the decision to disclose non-GAAP financial meas...
| Main Author: | |
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| Format: | Thesis |
| Language: | English |
| Published: |
Curtin University
2015
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| Online Access: | http://hdl.handle.net/20.500.11937/1857 |
| _version_ | 1848743788554485760 |
|---|---|
| author | Islam, MD Nahidul |
| author_facet | Islam, MD Nahidul |
| author_sort | Islam, MD Nahidul |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This study examines the relationship between the components of CEOs’ remuneration and decisions to disclose non-GAAP financial information. Using data for Australian Stock Exchange listed companies (S&P/ASX50) from 2010–2012, this study shows that the decision to disclose non-GAAP financial measures and the decision to provide reconciliations are significantly associated with base salary and short-term incentives. Moreover, the decision to exclude expense items (recurring and non-recurring) is significantly associated with components of CEOs’ remuneration. |
| first_indexed | 2025-11-14T05:51:08Z |
| format | Thesis |
| id | curtin-20.500.11937-1857 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T05:51:08Z |
| publishDate | 2015 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-18572017-02-20T06:39:14Z The impact of CEO remuneration on disclosures of non-GAAP financial measures Islam, MD Nahidul This study examines the relationship between the components of CEOs’ remuneration and decisions to disclose non-GAAP financial information. Using data for Australian Stock Exchange listed companies (S&P/ASX50) from 2010–2012, this study shows that the decision to disclose non-GAAP financial measures and the decision to provide reconciliations are significantly associated with base salary and short-term incentives. Moreover, the decision to exclude expense items (recurring and non-recurring) is significantly associated with components of CEOs’ remuneration. 2015 Thesis http://hdl.handle.net/20.500.11937/1857 en Curtin University fulltext |
| spellingShingle | Islam, MD Nahidul The impact of CEO remuneration on disclosures of non-GAAP financial measures |
| title | The impact of CEO remuneration on disclosures of non-GAAP financial measures |
| title_full | The impact of CEO remuneration on disclosures of non-GAAP financial measures |
| title_fullStr | The impact of CEO remuneration on disclosures of non-GAAP financial measures |
| title_full_unstemmed | The impact of CEO remuneration on disclosures of non-GAAP financial measures |
| title_short | The impact of CEO remuneration on disclosures of non-GAAP financial measures |
| title_sort | impact of ceo remuneration on disclosures of non-gaap financial measures |
| url | http://hdl.handle.net/20.500.11937/1857 |