英国公司董事会高管薪酬的性别差异:条件保守主义的作用

IF 2 Q2 BUSINESS, FINANCE

International Journal of Accounting Pub Date : 2020-04-14 DOI:10.1142/S109440602050002X

H. Al‐Shaer, Mostafa Harakeh

引用次数: 16

摘要

我们利用了戴维斯报告(2011)的有效性。女性进入董事会。英国商业、创新与技能部(Department for Business, Innovation & Skills)敦促富时350指数成分股公司增加女性在……

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Gender Differences in Executive Compensation on British Corporate Boards: the Role of Conditional Conservatism

We exploit the effectiveness of the [Davies Report (2011). Women on Boards. London: Department for Business, Innovation & Skills], which urged FTSE 350 companies to increase female representation o...

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来源期刊

International Journal of Accounting BUSINESS, FINANCE-

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.