Say on pay and executive compensation: A systematic review and suggestions for developing the field
Sign Up to like & getrecommendations! Published in 2020 at "Human Resource Management Review"
DOI: 10.1016/j.hrmr.2019.01.004
Abstract: Abstract Say on pay (SOP) is a form of shareholder activism where shareholders express their opinions on executive compensation by casting a vote in the annual general meeting. To date, although a large variety of… read more here.
Keywords: executive compensation; field; review; say pay ... See more keywords
Eyes on the Prize: Do Industry Tournament Incentives Shape the Structure of Executive Compensation?
Sign Up to like & getrecommendations! Published in 2021 at "Journal of Financial and Quantitative Analysis"
DOI: 10.1017/s0022109021000570
Abstract: We investigate whether external industry tournament incentives influence the design of executive compensation contracts. Using staggered negative mobility shocks as exogenous disruptions to tournament incentives, we show that firms treated by these shocks act to… read more here.
Keywords: executive compensation; industry tournament; compensation; tournament incentives ... See more keywords
The belt and road initiative and the executive compensation contract: evidence from Chinese security market
Sign Up to like & getrecommendations! Published in 2021 at "Applied Economics Letters"
DOI: 10.1080/13504851.2021.1937493
Abstract: Extant research mainly focus on the impact of the BRI on the macro-economy. More importantly, the BRI should also have a profound impact on the real economy, but this string of literature is still ... read more here.
Keywords: compensation contract; contract evidence; belt road; road initiative ... See more keywords
Coaches or Speculators? The Role and Impact of Venture Capital on Executive Compensation in Chinese Listed Companies
Sign Up to like & getrecommendations! Published in 2018 at "Emerging Markets Finance and Trade"
DOI: 10.1080/1540496x.2018.1460270
Abstract: ABSTRACT In this paper, we utilize a panel dataset that covers 1245 listed companies which accomplished their IPO during 2006 to 2014 in China to investigate the impact of venture capital (VC) firms on executive… read more here.
Keywords: vcs; compensation; listed companies; impact venture ... See more keywords
Don’t Touch My Cheese: Short Selling Pressure, Executive Compensation Justification, and Real Activity Earnings Management
Sign Up to like & getrecommendations! Published in 2018 at "Emerging Markets Finance and Trade"
DOI: 10.1080/1540496x.2018.1501675
Abstract: ABSTRACT This article aims at investigating the effects of short selling on a firm’s executive compensation and earnings management. We use a panel data set of Chinese public firms from 2007 to 2014 to test… read more here.
Keywords: executive compensation; selling; short selling; earnings management ... See more keywords
Does executive compensation mechanism balance performance with risk-taking? Evidence from China's banking system
Sign Up to like & getrecommendations! Published in 2023 at "Kybernetes"
DOI: 10.1108/k-09-2022-1251
Abstract: PurposeIn this study, the authors demonstrate the inherent connections between bank risk-taking, performance and executive compensation in the banking sector of China by developing a theoretical model and performing empirical tests with simultaneous equation models.Design/methodology/approachThe… read more here.
Keywords: compensation; bank; executive compensation; risk ... See more keywords
The relation between corporate governance mechanisms, executive compensation and audit fees: Evidence from Iran
Sign Up to like & getrecommendations! Published in 2018 at "Management Research Review"
DOI: 10.1108/mrr-12-2016-0277
Abstract: This paper aims to investigate the effects of some corporate governance mechanisms and executive compensation on audit fees in an emerging market.,The study population consists of 540 observations and 90 listed companies on the Tehran… read more here.
Keywords: audit fees; governance mechanisms; audit; corporate governance ... See more keywords
The Effect of Executive Compensation on Report Lags: An Empirical Evidence
Sign Up to like & getrecommendations! Published in 2020 at "Review of Pacific Basin Financial Markets and Policies"
DOI: 10.1142/s0219091520500113
Abstract: The timeliness of financial reporting has been considered as an important factor that contributes to the well-functioning of an economy. This study extends the contemporary research stream by exami... read more here.
Keywords: compensation report; empirical evidence; lags empirical; effect executive ... See more keywords
Does Executive Compensation Affect Accounting Irregularities? Evidence From Listed Firms in Indonesia
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DOI: 10.1177/21582440221111109
Abstract: This research examined the association between executive compensation and accounting irregularities in Indonesia. Employing 1,100 firm-year observations during 2014 to 2017 period, we found that executive compensation is positively associated with accounting irregularities. This result… read more here.
Keywords: listed firms; executive compensation; compensation affect; accounting irregularities ... See more keywords
The Nonlinear Effect of Executive Compensation on Financial Performance
Sign Up to like & getrecommendations! Published in 2023 at "Business Perspectives and Research"
DOI: 10.1177/22785337221148283
Abstract: The agency theory propagates the use of compensation as a motivational measure to get the interest of the firm’s owners and the managers aligned. However, after a series of scandals, there has been a widespread… read more here.
Keywords: relationship; compensation; executive compensation; financial performance ... See more keywords
Taxation and Executive Compensation: Evidence from Stock Options
Sign Up to like & getrecommendations! Published in 2017 at "Journal of Financial Economics"
DOI: 10.2139/ssrn.2401152
Abstract: Understanding the effects of taxes on executive compensation provides insight into the process determining this compensation and is a key input to top income tax rate policy. A 2010 tax reform in Canada, which greatly… read more here.
Keywords: tax; compensation; taxation executive; stock options ... See more keywords