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Directors' compensation : what really matters?
Acero, Isabel; Alcalde, Nuria - In: Journal of business economics and management 21 (2020) 1, pp. 180-199
In the current scenario of increasing social inequality, the debate over the compensation received by directors and executives of large listed companies, and its justification, has intensified. Drawing on Agency Theory and Human Capital Theory, a multilevel analytical technique is used in this...
Persistent link: https://www.econbiz.de/10012176202
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Board member remuneration and earnings management : the case of Portugal
Dias, Catarina Gonçalves; Paiva, Inna Sousa; Carvalho, … - In: Administrative Sciences : open access journal 14 (2024) 1, pp. 1-20
This study draws on agency theory and evaluates the effect of the remuneration structures of board members on earnings …-collected dataset of Portuguese-listed firms from 2015 to 2019. This study suggests that fixed board remuneration is associated with … lower levels of earnings management, as opposed to variable remuneration of board members, which is strongly associated with …
Persistent link: https://www.econbiz.de/10014471392
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What determines executives' remuneration in Malaysian public listed companies?
Maziar Ghasemi; Nazrul Hisyam Ab Razak - In: Asian journal of accounting & governance 13 (2020), pp. 27-39
Persistent link: https://www.econbiz.de/10012416490
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Does a "Ceo Chairman" guarantee better performance from a firm?
Srbek, Pavel; Dittrich, Ludwig O. - In: Danube : law and economics review 7 (2016) 3, pp. 145-160
This paper provides a brief review of the state of knowledge in the field of agency theory. The managerial power approach assumes that a chief executive officer is able to affect the scale of his or her pay. However, Kaplan (2012) and others see a different picture of the corporate-governance...
Persistent link: https://www.econbiz.de/10011549610
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Remuneration committee, board independence and top executive compensation
Kuo, Chii-Shyan; Yu, Shihti - In: Journal of risk and financial management : JRFM 7 (2014) 2, pp. 28-44
different levels of board independence. We also examine how the newly mandated adoption of the remuneration committee (RC) in …
Persistent link: https://www.econbiz.de/10011553128
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Seven Gaping Holes in Our Knowledge of Corporate Governance
Larcker, David F.; Tayan, Brian - 2023
In Closer Look, we highlight significant “holes” in our knowledge of corporate governance. These are central issues where insufficient or inadequate study has left us unable to answer basic questions, and where key assumptions relied upon by experts have not been verified or validated. While...
Persistent link: https://www.econbiz.de/10014359430
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Relationship between corporate governance and CEO compensation among listed firms in Tehran stock exchange
Irani, Mahroo; Gerayeli, Mehdi Safari - In: International journal of economics and financial issues … 7 (2017) 1, pp. 285-292
Persistent link: https://www.econbiz.de/10011784513
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Governance aches and pains : is bad governance chronic?
Larcker, David F.; Tayan, Brian - 2016
Institutional investors pay considerable attention to the quality of a company's governance. Unfortunately, it is difficult for outside observers to reliably gauge governance quality. Oftentimes, poor governance manifests itself only after decisions have been made and their outcomes known. We...
Persistent link: https://www.econbiz.de/10011864693
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Board affiliation and pay gap
Chen, Shenglan; Ma, Hui; Danlu, Bu - In: China journal of accounting research : CJAR 7 (2014) 2, pp. 81-100
This paper examines the effects of board affiliation on the corporate pay gap. Using a sample of Chinese listed firms from 2005 to 2011, we find that boards with a greater presence of directors appointed by block shareholders have lower pay gaps. Furthermore, the governance effects of board...
Persistent link: https://www.econbiz.de/10011843869
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CEO and Outside Director Equity Compensation : Substitutes or Complements for Management Earnings Forecasts?
Kim, Hyung Tae - 2018
This study examines how the equity compensation of chief executive officers (CEO) and that of outside directors affect management earnings forecasts (MFs) and the relationship between these two positions in terms of compensation. Our evidence reveals that CEO (director) equity compensation is...
Persistent link: https://www.econbiz.de/10012920195