CEO现金薪酬计算中报告养老金费用和收入金额的非对称处理

Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations

Journal of Accounting & Economics · 2006
被引 107
人大 AFT50UTD24ABS 4*
高管薪酬养老金会计公司治理薪酬激励