The Disclosure Types Of Directors Remuneration and Accruals Quality
碩士 === 東海大學 === 會計學系 === 105 === Firms can reward directors by compensation during every fiscal year. This study examines the relation between remuneration disclosure types and accruals quality in Taiwan, where the disclosure law has changed in 2005. Companies can now voluntary choose either to disc...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/92147887990256871853 |
| Summary: | 碩士 === 東海大學 === 會計學系 === 105 === Firms can reward directors by compensation during every fiscal year. This study examines the relation between remuneration disclosure types and accruals quality in Taiwan, where the disclosure law has changed in 2005. Companies can now voluntary choose either to disclose compensation individually or to disclose aggregate compensation. This study investigate whether the compensation disclosure form of a company will affect the company’s accrual’s quality. Empirical results show that the individual compensation disclosure related with accrual quality positively and significantly. It shows that compensation disclosure forms play an important role in companies’ transparency, and will encourage directors to monitor financial reports.
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