This empirical study shows that individual components of remuneration impact in different way to influence the disclosures of reconciliation when non-GAAP information is disclosed by the mining companies in Australia. The fixed pay and short-term incentives are positively influencing the reconciliation but not the long-term incentives. Although the logistic regression finds a relationship the extent of relationship is statistically insignificant.
Indian Member 40.00
Others Member 3.00