AASB Research Report 8: Literature review - Remuneration Reporting

Research output: Book/ReportOther output


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
Publication statusPublished - 21 Feb 2019

Publication series

NameAASB Research Reports
PublisherAustralian Accounting Standards Board


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