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Showing 1 to 1 of 1 for “"SEC compensation disclosure mandate"”.
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Two Essays in Finance: The Consequences of Mandated Compensation Disclosure, and The Idiosyncratic Volatility Puzzle
… The first essay studies the causal impacts of compensation disclosure on executive compensation, turnover, and executives’ job responsibilities. We find that, after the SEC mandates the disclosure of Chief Financial Officers (CFOs)’ compensation in 2006, CFO pay increases significantly relative …