政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/156777

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 115908/146950 (79%)
Visitors : 57378879 Online Users : 6

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/156777

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/156777

Title:	It Goes without Saying: The Role of Employee Relations in Pay Ratio Disclosure
Authors:	張祐慈;梁嘉紋;俞京和 Chang, Yu-Tzu;Liang, Jia-Wen;Yu, Kyunghwa;Hsiao, Fan-En
Contributors:	會計系
Keywords:	pay ratio disclosure;employee relations;environmental;social;and corporate governance (ESG);discretionary information
Date:	2025-03
Issue Date:	2025-04-30 15:03:26 (UTC+8)
Abstract:	This study examines the factors influencing firms’ disclosure behavior in response to the mandated CEO pay ratio disclosure, effective from January 1, 2017. Specifically, we investigate the association between a firm’s performance in employee relations and its approach to disclosing pay ratios. The results suggest that firms with superior employee relations exercise less discretion when calculating and reporting pay ratios. Additionally, these firms are less likely to provide lengthy discussions or utilize spin language to justify their compensation practices. For firms providing supplementary pay ratios, we find that those with stronger employee relations make fewer downward adjustments. Overall, our results suggest that firms valuing employee relations are less likely to engage in opportunistic reporting when disclosing pay ratio information. This study has implications for the importance and informativeness of disclosures related to environmental, social, and corporate governance (ESG), as well as the increasing demand for transparency in human capital practices.
Relation:	Accounting and the Public Interest, pp.1-35
Data Type:	article
DOI 連結:	https://doi.org/10.2308/API-2023-028
DOI:	10.2308/API-2023-028
Appears in Collections:	[會計學系] 期刊論文

Files in This Item:

File	Description	Size	Format
index.html		0Kb	HTML	55	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...