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dc.contributor.authorKanapathippillai, Sutharson
dc.contributor.authorJohl, Shireenjit K
dc.contributor.authorWines, Graeme
dc.date.accessioned2021-10-12T02:54:38Z
dc.date.available2021-10-12T02:54:38Z
dc.date.issued2016
dc.identifier.issn0927-538X
dc.identifier.doi10.1016/j.pacfin.2016.02.006
dc.identifier.urihttp://hdl.handle.net/10072/408880
dc.description.abstractThis 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.
dc.description.peerreviewedYes
dc.languageEnglish
dc.publisherELSEVIER
dc.relation.ispartofpagefrom384
dc.relation.ispartofpageto402
dc.relation.ispartofjournalPacific-Basin Finance Journal
dc.relation.ispartofvolume40
dc.subject.fieldofresearchAccounting, auditing and accountability
dc.subject.fieldofresearchBanking, finance and investment
dc.subject.fieldofresearchcode3501
dc.subject.fieldofresearchcode3502
dc.subject.keywordsSocial Sciences
dc.subject.keywordsBusiness, Finance
dc.subject.keywordsBusiness & Economics
dc.subject.keywordsCorporate governance
dc.subject.keywordsGlobal financial crisis
dc.titleRemuneration committee effectiveness and narrative remuneration disclosure
dc.typeJournal article
dc.type.descriptionC1 - Articles
dcterms.bibliographicCitationKanapathippillai, S; Johl, SK; Wines, G, Remuneration committee effectiveness and narrative remuneration disclosure, Pacific-Basin Finance Journal, 2016, 40, pp. 384-402
dc.date.updated2021-10-12T02:53:13Z
gro.hasfulltextNo Full Text
gro.griffith.authorJohl, Shireenjit


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