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.
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 language | English |
|---|---|
| Place of Publication | Melbourne, Australia |
| Publisher | Australian Accounting Standards Board |
| Commissioning body | Australian Accounting Standards Board |
| Number of pages | 54 |
| Volume | 8 |
| Publication status | Published - 21 Feb 2019 |
Publication series
| Name | AASB Research Reports |
|---|---|
| Publisher | Australian Accounting Standards Board |
| No. | 8 |