Article : ´╗┐Relationship Between CEO Remunerationand Disclosures Of Non-GAAP Informationof Australian Mining Companies

Title

´╗┐Relationship Between CEO Remunerationand Disclosures Of Non-GAAP Informationof Australian Mining Companies

Author

Md. Nahidul Islam

This study examines the remuneration of CEOs impact the decision of voluntarily disclosures of non-GAAP financial information in large mining companies in Australia.The results support the context of Australia which is different in terms of the remuneration structure.Fixed pay is positively related with the non-GAAP metrics disclosures. The two separate models demonstrate that individual component needs to be considered to get comprehensive insight of the relationship.

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