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Asia-Pacific Journal of Accounting & Economics Volume 23, 2016 - Issue 4: Includes Special Section on Environmental, Social and Governance Issues in the Asia Pacific Region
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Special Section on Environmental, Social and Governance Issues in the Asia Pacific Region

Perk consumption as a suboptimal outcome under pay regulations

Donghua ChenSchool of Business, Nanjing University, Nanjing, China
,
Oliver Zhen LiNUS Business School, National University of Singapore, Singapore, SingaporeCorrespondence[email protected]
&
Shangkun LiangSchool of Accountancy, Central University of Finance and Economics, Beijing, China
Pages 373-399 | Received 03 Dec 2014, Accepted 22 Jul 2015, Published online: 04 Sep 2015

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Read on this site (3)

Xin Yang, Minghui Li & Yujie Yang. (2023) Signing auditors’ experience and client investment efficiency. Asia-Pacific Journal of Accounting & Economics 30:6, pages 1444-1476.
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Xu Li, Xiuling Li & Zhitao Wang. (2023) Can Mixed-Ownership Reform of State-Owned Enterprises Restrain Excessive Perquisite Consumption by Executives?. Emerging Markets Finance and Trade 59:3, pages 641-655.
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Chen Ma, Bin Li & Nanyan Dong. (2019) Do Chinese listed firms actively alter the design of pay–performance sensitivity following financial restatement? . Asia-Pacific Journal of Accounting & Economics 26:4, pages 382-408.
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Articles from other publishers (12)

Ge Ren, Ping Zeng & Xi Zhong. (2022) Impact of returnee executives and managerial discretion on excess perquisite consumption. Business Ethics, the Environment & Responsibility 32:2, pages 498-516.
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Hanming Fang, Zhe Li, Nianhang Xu & Hongjun Yan. (2023) Firms and Local Governments: Relationship Building during Political Turnovers. Review of Finance 27:2, pages 739-762.
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Meng Lyu, Xiaojie Christine Sun & Bing Wang. (2022) Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts. Abacus 59:1, pages 258-299.
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Ling Bo, Decai Tang, Jingyi Zhang & Brandon J. Bethel. (2022) An Investigation of the Transmission Mechanism of Executive Compensation Control to the Operating Performance of State-Owned Listed Companies. Sustainability 14:10, pages 5819.
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Jian Zhang, Yue Yuan, Yinge Zhang & Jian Xu. (2022) Public Attention and Executive Perks: Evidence from China. Finance Research Letters, pages 103010.
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Lihua Liu & Haicheng Shu. (2022) Mandatory dividend policy and perk consumption: Evidence from state-owned business groups in China. Journal of International Financial Markets, Institutions and Money 77, pages 101536.
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Ping Wang, Hua Bu & Huaping Sun. (2021) The Impact of On-the-Job Consumption on the Sustainable Development of Enterprises. Sustainability 13:23, pages 13478.
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Xiaoyi Ren, Xing Liu & Zongtao Tian. (2020) Excess perks in SOEs: evidence from China. Asian-Pacific Economic Literature 34:2, pages 152-165.
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Bin Li, Yao Yao, Yasir Shahab, Hai-Xia Li & Collins G. Ntim. (2020) Parent-subsidiary dispersion and executive excess perks consumption. International Review of Financial Analysis 70, pages 101501.
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Junxiong Fang, Lerong He & Tara Shankar Shaw. (2018) The Effect of External Auditors on Managerial Slack. Accounting Horizons 32:4, pages 85-115.
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Junxiong Fang, Lerong He & Martin J. Conyon. (2018) The CEO Horizon Problem and Managerial Slack in China. Management and Organization Review 14:2, pages 343-376.
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Hanming Fang, Zhe Li, Nianhang Xu & Hongjun Yan. (2018) In the Shadows of the Government: Relationship Building during Political Turnovers. SSRN Electronic Journal.
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