Impact of Job Complexity and Performance on CFO Compensation

This study investigates the impact of job complexity and firm, as well as CFO-specific performance, on CFO compensation. We find job complexity and overall firm performance affects both CFO salary and bonus, while CFO-specific performance affects CFO bonus. Specifically, we find that CFOs are not only rewarded when their firms meet or beat earnings targets, but they get incremental rewards for managing earnings and/or expectations to allow their firms to meet or just beat those targets

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Year of publication:	2012
Authors:	Balsam, Steven
Other Persons:	Irani, Afshad J. (contributor) ; Yin, Jennifer (contributor)
Publisher:	[2012]: [S.l.] : SSRN
Subject:	Führungskräfte \| Managers \| Betriebliche Finanzwirtschaft \| Managerial finance \| Finanzmanager \| Financial managers \| Unternehmenserfolg \| Firm performance

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Extent:	1 Online-Ressource (37 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Accounting Horizons, Forthcoming Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 20, 2012 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013112073