Results 11 to 20 of about 35,492 (300)

Public Opinion and Executive Compensation [PDF]

open access: yesManagement Science, 2012
We investigate whether public opinion influences the level and structure of executive compensation. During 1992–2008, the negativity of press coverage of chief executive officer (CEO) pay varied significantly, with stock options being the most criticized pay component.
Camelia M Kuhnen
exaly   +6 more sources

Executive compensation and firm performance: Evidence from Indian firms

open access: yesIIMB Management Review, 2016
The study examines the relationship between executive compensation and firm performance among Indian firms. The evidence suggests that firm performance measured by accounting, as well as market-based measures, significantly affects executive compensation.
Mehul Raithatha, Surenderrao Komera
doaj   +3 more sources

Executive compensation in business groups: Evidence from China

open access: yesChina Journal of Accounting Research, 2016
This paper examines executive compensation in the subsidiaries of business groups in China. Analyzing a sample of China business groups (the so-called “XiZu JiTuan” in Chinese) from 2003 to 2012, we find convincing evidence of the use of Relative ...
Guilong Cai, Guojian Zheng
doaj   +3 more sources

A Comprehensive Study on the Effect of XBRL-Adopted Financial Reporting on the Sensitivity of Executive Compensation Performance: A Multi-Dimensional Perspective

open access: goldIEEE Access, 2018
XBRL is an extensible business reporting language. XBRL-adopted financial reporting has been increasingly becoming prevalent in the field of financial accounting information.
Feng Qi, Mengli Zhu, Qingqi Long
doaj   +2 more sources

A Framework of Excessive Executive Compensation – An Obscured Breach in Corporate Governance Agency Contract [PDF]

open access: yesОблік і фінанси, 2023
Excessive executive compensation is tantamount to a breach of agency contract. There are two main problems with excessive executive compensation: excessive compensation is stealing from a shareholder’s standpoint; excessive executive compensation is ...
Collins C Ngwakwe
doaj   +1 more source

Executive compensation stickiness and oil and gas resource enterprise value [PDF]

open access: yesSHS Web of Conferences, 2023
Taking listed petroleum and petrochemical companies from 2013 to 2021 as samples, this paper empirically examines the impact of stickiness of executive compensation on the value of petroleum and petrochemical enterprises and its influence path.
Yang Hong-bo, Li Lei
doaj   +1 more source

Executive Compensation

open access: yesFoundations and Trends® in Finance, 2017
The optimal design of executive compensation is one of the primary issues in the area of corporate governance and has been investigated in considerable detail in the academic literature over the past three decades. The underlying assumption behind the design of optimal compensation schemes is that the executives of the firm have more information on the
William Kline   +3 more
  +4 more sources

Executive salary stickiness, institutional investors and innovation investment -- Based on the empirical data of listed companies [PDF]

open access: yesE3S Web of Conferences, 2021
This paper takes China’s A-share listed companies from 2015 to 2019 as the research object, and empirically tests the impact of executive compensation stickiness on enterprise innovation investment.
xin Ding
doaj   +1 more source

The Relationship between Executive Cash Compensation and Corporate Governance, Income Smoothing, Discretionary Accruals, and Firm Value [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2019
The disclosure of executive compensation arrangements in annual reports would allow investors and other interested parties to make informed judgments about manager motivation and commitment to maximize shareholder wealth.
Sajjad HosseiniQehi   +2 more
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

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