Self-defined measures of financial performance and CEO pay.

Project Member(s): Taylor, S., Shan, Y.

Funding or Partner Organisation: Australian Research Council (ARC Discovery Projects)
Australian Research Council (ARC Discovery Projects)

Start year: 2018

Summary: Self-defined measures of financial performance and CEO pay. This project aims to investigate measures of financial performance used to reward executives that do not comply with accounting standards. Such measures are sometimes presented as performance measures to external stakeholders and this can have important implications for organisational governance. This project expects to generate new knowledge by identifying the way decision about performance and its measurement are linked, and the influence of external auditors in this process. The expected outcomes from this project will will include empirical evidence that significantly improves our understanding of the choices firms make in reporting to stakeholders, as well as determining executive compensation

Publications:

Ribeiro, A, Shan, Y & Taylor, SL 2019, 'Non‐GAAP Earnings and the Earnings Quality Trade‐Off', Abacus, vol. 55, no. 1, pp. 6-41.
View/Download from: Publisher's site

FOR Codes: Investment Services (excl. Superannuation), Professional, Scientific and Technical Services, Expanding Knowledge in Commerce, Management, Tourism and Services, Financial Accounting, Auditing and Accountability, Financial accounting , Professional, scientific and technical services, Expanding knowledge in commerce, management, tourism and services

Acknowledgement of Country

UTS acknowledges the Gadigal people of the Eora Nation, the Boorooberongal people of the Dharug Nation, the Bidiagal people and the Gamaygal people, upon whose ancestral lands our university stands. We would also like to pay respect to the Elders both past and present, acknowledging them as the traditional custodians of knowledge for these lands.