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Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations

Joseph Comprix, Karl A. Muller
Year2006
VenueJournal of Accounting and Economics
Typearticle
Citations98
DOI10.1016/j.jacceco.2005.12.002
OpenAlexW2015300032

Topics

Auditing, Earnings Management, GovernancePensionCashCompensation (psychology)Executive compensationBusiness