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).
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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",
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}

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).