Executive pay transparency and relative performance evaluation: evidence from the 2006 pay disclosure reforms
Jung Ho Choi; Brandon Gipper; Shawn Shi · 2025 · Review of Accounting Studies
WASTE classifies this as Negative / Null Result Report · AI classification, approximate
The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract (excerpt)
Early empirical evidence showed a lack of relative performance evaluation (RPE) for executive pay, a surprise given its theoretical appeal. We hypothesize that executive pay transparency can enhance the monitoring of pay practices and…
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Metadata source: OpenAlex · DOI 10.1007/s11142-025-09880-w