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The moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management: evidence from Bangladesh

open access: yesCogent Business & Management, 2023
This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (i.e. CEO nationality, duality, and compensation) affect earnings management and how the COVID-19 pandemic modifies this ...
Mohammad Helal Uddin
doaj   +1 more source

CEO compensation and firm performance: The mediating effects of CEO risk taking behaviour

open access: yesCogent Business & Management, 2021
While CEO compensation is seen as influencing firm performance, the intervening mechanisms that govern this influence have remained largely unexplored.
Hussam A. Al-Shammari
doaj   +1 more source

Board Chair–CEO Relationship, Board Chair Characteristics, and Nonprofit Executive Compensation

open access: yesJournal of Public and Nonprofit Affairs, 2022
We examine the associations between board chair–CEO relationship, board chair characteristics, and top executive compensation in U.S. nonprofit organizations.
Nancy Chun Feng   +2 more
doaj   +1 more source

Power and pay: The moderating role of CSR contracting in CEO compensation [PDF]

open access: yesMAB
We empirically investigate the effect of CEO power on CEO compensation. Additionally, we examine the moderating role of Corporate Social Responsibility (CSR) contracting on the relationship between CEO power and CEO compensation.
Daniël Siegmund, Adnan Afridi
doaj   +3 more sources

Early Corporate Social Responsibility and Executive Compensation: The Negative Externality Perspective [PDF]

open access: yesACRN Journal of Finance and Risk Perspectives, 2020
This research develops a new argument that departs from traditional theories that explain the potential impact of Corporate Social Responsibility (CSR) on Chiefs Executive Officers (CEOs) compensation.
Ahmed Marhfor   +2 more
doaj   +1 more source

Determints of CEO Bonus Compensation

open access: yesFinancial Internet Quarterly, 2021
Abstract The primary purpose of this study is to explore the determinants of CEO bonus compensation: to examine CEO bonuses and to explore whether or not the independent variables are associated with CEO bonus compensation. For the purposes of this study, a sample of 2,448 CEO bonus compensations across 1,622 firms from 1997 to 2002 was ...
Hwei Cheng Wang   +3 more
openaire   +2 more sources

THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CEO COMPENSATION

open access: yesManajemen dan Bisnis, 2017
This study aims to determine the factors that affect the CEO compensation. Variables used in this study include corporate social responsibility, return on assets, CEO ownership, independent board, tobin's q, firm size, and leverage.
Erick Pradinata Fondas   +2 more
doaj   +1 more source

Foreign experience and CEO compensation [PDF]

open access: yesJournal of Corporate Finance, 2016
This paper investigates the relationship between a CEO's foreign experience and CEO compensation. Our analysis is based on the constituent firms of the UK FTSE 350 index from 1999 to 2015. We find that foreign CEOs and national CEOs with foreign working experience receive significantly higher levels of total compensation compared to similar UK CEOs ...
Martin J. Conyon   +3 more
openaire   +5 more sources

Compensation consultants and CEO pay [PDF]

open access: yesResearch in International Business and Finance, 2014
The study examines the practice of employing multiple compensation consultants. Examining data of a sample of UK companies over the period 2003–2006 we find that CEOs receive higher equity-based pay when firms employ more than one compensation consultant.
Kabir, Mohammed Rezaul, Minhat, Marizah
openaire   +2 more sources

Impact of CEO characteristics on corporate tax avoidance: GMM approach in French listed firms [PDF]

open access: yesContabilitate şi Informatică de Gestiune
Research Question: How do CEO characteristics affect corporate tax avoidance level? Motivation: Few studies have addressed this topic in the French context.
Anissa Dakhli, Zouhaira Khelil
doaj   +1 more source

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