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

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

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题名:	It Goes without Saying: The Role of Employee Relations in Pay Ratio Disclosure
作者:	張祐慈;梁嘉紋;俞京和 Chang, Yu-Tzu;Liang, Jia-Wen;Yu, Kyunghwa;Hsiao, Fan-En
贡献者:	會計系
关键词:	pay ratio disclosure;employee relations;environmental;social;and corporate governance (ESG);discretionary information
日期:	2025-03
上传时间:	2025-04-30 15:03:26 (UTC+8)
摘要:	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.
關聯:	Accounting and the Public Interest, pp.1-35
数据类型:	article
DOI 連結:	https://doi.org/10.2308/API-2023-028
DOI:	10.2308/API-2023-028
显示于类别:	[會計學系] 期刊論文

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