Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Business
How Relevant Is The Disclosure Of A Ceo Pay Ratio?, Addison Stanfill
How Relevant Is The Disclosure Of A Ceo Pay Ratio?, Addison Stanfill
Accounting Undergraduate Honors Theses
An aftershock of the so called “Great Recession” in 2008, the Dodd-Frank Wall Street Reform and Consumer Protection Act effective July 21, 2010 aimed to increase the transparency of public companies. Section 953(b) of this act is targeting the transparency of executive and employee compensation by requiring the disclosure of a CEO to median employee pay ratio. This disclosure requirement, set to affect all filings with a fiscal year beginning after January 1, 2017, was a response to the public outcry against excessive CEO compensation. Although it does promote the transparency initiative of the Dodd-Frank Act, this disclosure may be …
The Corporate Social Responsibility And Financial Performance Debate, Andrew K. Nunn
The Corporate Social Responsibility And Financial Performance Debate, Andrew K. Nunn
Finance Undergraduate Honors Theses
Much controversy surrounds the theoretical link between corporate social responsibility (CSR) and financial performance. Many different empirical studies have reached conclusions that this link is either positive, neutral, negative, or non-existent. In this paper, a thorough literature review is conducted seeking an explanation for the contradiction and disagreement present in current literature on the subject. Six key factors causing this contradiction were highlighted and examined in the review. A comprehensive understanding of the contradiction in this field will help researchers avoid historic pitfalls in future research, and may eventually lead to a definitive understanding of the financial implications of CSR. …