Remuneration Systems of the Management Board and Corporate Governance Reporting: Evidence from Austria

DOI: 10.5176/2251-1997_AF29

Authors: Karina Sopp and Josef Baumüller

Abstract:

In this paper the interaction between financialreporting and management control systems is analyzed, withspecial focus on the development of both disclosure and design ofthe compensation of the members of the management board.

Keywords: Corporate Governance; Remuneration Policy;Principal-Agent-Problem

LinkOut:    ScienceDirect