Results 31 to 40 of about 74,358 (45)
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Compensation Consultants and the Level, Composition, and Complexity of CEO Pay

Accounting Review, 2019
We provide fresh evidence regarding the relation between compensation consultants and CEO pay. First, firms that employ consultants have higher-paid CEOs—this result is robust to firm fixed effects and matching on economic and governance variables ...
Kevin J. Murphy, Tatiana Sandino
semanticscholar   +1 more source

Keeping Up with the Joneses during an Economic Crisis: The Effect of Different Types of Pay Cuts on Employee Performance

Journal of Management Accounting Research
Many firms implement pay cuts to reduce labor costs during organizational crises and there are different ways to distribute pay cuts among employees.
Mandy M. Cheng, Suyun Wu, Di Yang
semanticscholar   +1 more source

Performance Contingencies in CEO Equity Awards and Debt Contracting

Accounting Review, 2018
We find that firms that grant performance-contingent (p-c) equity awards with accounting-based vesting conditions to their CEOs have lower cost of debt and less restrictive loan terms.
John M. Bizjak   +2 more
semanticscholar   +1 more source

The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations

Accounting Review
In this paper, we test the “labor donation” hypothesis, which posits that intrinsically motivated individuals willingly accept lower compensation to work in nonprofit organizations (NPOs).
S. Balsam   +3 more
semanticscholar   +1 more source

Matching Premiums in the Executive Labor Market

Accounting Review, 2018
We study whether executives receive pay premiums for the uncertainty of their match with a new firm. Using changes in executive-firm matches from Execucomp, we document that executives receive significant attraction premiums when they move to new firms.
Mary Ellen Carter, F. Franco, İrem Tuna
semanticscholar   +1 more source

The Information Provision in the Corporate Acquisition Process: Why Target Firms Obtain Multiple Fairness Opinions

Accounting Review, 2019
Using a hand-collected dataset for takeovers from 1996 to 2013, I examine why some target firms obtain a second fairness opinion and the associated wealth effects of doing so.
Tingting Liu
semanticscholar   +1 more source

Safe rates and unpaid labour: Non-driving pay and truck driver work hours

Economic and Labour Relations Review, 2019
In the trucking industry, truck drivers’ duties include not only driving trucks but also non-driving labor. However, non-driving work is not necessarily paid.
Takahiko Kudo, M. Belzer
semanticscholar   +1 more source

Returns to compensation in trucking: Does safety pay?

Economic and Labour Relations Review, 2019
Large truck crashes remain a significant problem in the truckload sector of the US motor carrier industry. Employing a unique firm-level data set from a large US truckload motor carrier, we identified two different driver groups hired during two distinct
M. Faulkiner, M. Belzer
semanticscholar   +1 more source

Product Market Peers and Relative Performance Evaluation

Accounting Review, 2015
We investigate the role of Relative Performance Evaluation (RPE) theory in CEO pay and turnover using a product similarity-based definition of peers (Hoberg and Phillips 2016). RPE predicts that firms filter out common shocks (i.e., those affecting the
Sudarshan Jayaraman   +3 more
semanticscholar   +1 more source

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