AASB Research Report 8: Literature review - Remuneration Reporting

Warrick Van Zyl, Marvin Wee

    Research output: Book/ReportOther output

    Abstract

    Key messages
    Disclosure requirements need to be mandatory, specific, and reasonably detailed to drive significant improvements in disclosure. Agency and fiduciary relationships in the not-for-profit sector are different to the for-profit sector. This suggests the need for distinct executive remuneration disclosure requirements in this sector.
    Original languageEnglish
    Place of PublicationMelbourne, Australia
    PublisherAustralian Accounting Standards Board
    Commissioning bodyAustralian Accounting Standards Board
    Number of pages54
    Volume8
    Publication statusPublished - 21 Feb 2019

    Publication series

    NameAASB Research Reports
    PublisherAustralian Accounting Standards Board
    No.8

    Fingerprint

    wages and remuneration
    profits and margins

    Cite this

    Van Zyl, W., & Wee, M. (2019). AASB Research Report 8: Literature review - Remuneration Reporting. (AASB Research Reports; No. 8). Melbourne, Australia: Australian Accounting Standards Board.
    Van Zyl, Warrick ; Wee, Marvin. / AASB Research Report 8 : Literature review - Remuneration Reporting. Melbourne, Australia : Australian Accounting Standards Board, 2019. 54 p. (AASB Research Reports; 8).
    @book{8cd5131811884433948fc25b0d5943d9,
    title = "AASB Research Report 8: Literature review - Remuneration Reporting",
    abstract = "Key messagesDisclosure requirements need to be mandatory, specific, and reasonably detailed to drive significant improvements in disclosure. Agency and fiduciary relationships in the not-for-profit sector are different to the for-profit sector. This suggests the need for distinct executive remuneration disclosure requirements in this sector.",
    author = "{Van Zyl}, Warrick and Marvin Wee",
    year = "2019",
    month = "2",
    day = "21",
    language = "English",
    volume = "8",
    series = "AASB Research Reports",
    publisher = "Australian Accounting Standards Board",
    number = "8",

    }

    Van Zyl, W & Wee, M 2019, AASB Research Report 8: Literature review - Remuneration Reporting. AASB Research Reports, no. 8, vol. 8, Australian Accounting Standards Board, Melbourne, Australia.

    AASB Research Report 8 : Literature review - Remuneration Reporting. / Van Zyl, Warrick; Wee, Marvin.

    Melbourne, Australia : Australian Accounting Standards Board, 2019. 54 p. (AASB Research Reports; No. 8).

    Research output: Book/ReportOther output

    TY - BOOK

    T1 - AASB Research Report 8

    T2 - Literature review - Remuneration Reporting

    AU - Van Zyl, Warrick

    AU - Wee, Marvin

    PY - 2019/2/21

    Y1 - 2019/2/21

    N2 - Key messagesDisclosure requirements need to be mandatory, specific, and reasonably detailed to drive significant improvements in disclosure. Agency and fiduciary relationships in the not-for-profit sector are different to the for-profit sector. This suggests the need for distinct executive remuneration disclosure requirements in this sector.

    AB - Key messagesDisclosure requirements need to be mandatory, specific, and reasonably detailed to drive significant improvements in disclosure. Agency and fiduciary relationships in the not-for-profit sector are different to the for-profit sector. This suggests the need for distinct executive remuneration disclosure requirements in this sector.

    M3 - Other output

    VL - 8

    T3 - AASB Research Reports

    BT - AASB Research Report 8

    PB - Australian Accounting Standards Board

    CY - Melbourne, Australia

    ER -

    Van Zyl W, Wee M. AASB Research Report 8: Literature review - Remuneration Reporting. Melbourne, Australia: Australian Accounting Standards Board, 2019. 54 p. (AASB Research Reports; 8).