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Director tenure and the compensation of bank CEOs
Byrd, John; Cooperman, Elizabeth S.; Wolfe, Glenn A. - In: Managerial Finance 36 (2010) February, pp. 86-102
Purpose – The purpose of this paper is to examine how board tenure affects the compensation of CEOs using a sample of 93 publicly traded US banks. Design/methodology/approach – The paper proposes a CEO allegiance hypothesis whereby long-term relationships with executives and other directors...
Persistent link: https://www.econbiz.de/10009319852
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Audit fees and discretionary accruals: compensation structure effect
Alali, Fatima - In: Managerial Auditing Journal 26 (2011) January, pp. 90-113
Purpose – The purpose of this paper is to examine the relationship between discretionary accruals (DAs) and audit fees and whether this relationship is affected by the chief financial officer's (CFO) compensation structure. Design/methodology/approach – Using a large sample of...
Persistent link: https://www.econbiz.de/10009274306
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Option grants and investor reaction to restatement-induced litigation Purpose – The purpose of this paper is to examine the relation between CEO option grants at the beginning of t...
Amoah, Nana Y. - In: Review of Accounting and Finance 1 (2012) February, pp. 40-52
Persistent link: https://www.econbiz.de/10010814971
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Analysts' estimates: What they could be telling us about the impact of IFRS on earnings manipulation in Europe Purpose – The purpose of this paper is to examine whether mandatory a...
Aubert, François; Grudnitski, Gary - In: Review of Accounting and Finance 1 (2012) February, pp. 53-72
Persistent link: https://www.econbiz.de/10010814972
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Female executives and earnings management
Peni, Emilia; Vähämaa, Sami - In: Managerial Finance 36 (2010) July, pp. 629-645
Purpose – The purpose of this paper is to examine the association between earnings management and the gender of the … CFOs are following more conservative earnings management strategies. Research limitations/implications – In general, the … the potential effects of female executives on earnings management. The findings reported in this paper provide novel …
Persistent link: https://www.econbiz.de/10009275374
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Tenure, firm's performance, and CEO's compensation
Nourayi, Mahmoud M.; Mintz, Steven M. - In: Managerial Finance 34 (2008), pp. 524-536
Purpose -The purpose of this paper is to assess the association between Chief Executive Officer (CEO) tenure, compensation, and firm's performance. Design/methodology/approach -The paper compares the influence firms' performance on CEOs' cash and total compensation based on the length of tenure....
Persistent link: https://www.econbiz.de/10010760016
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Governance and CEO pay and performance in non-profit organizations
Barros, Carlos Pestana; Nunes, Francisco - In: International Journal of Social Economics 34 (2007) November, pp. 811-827
human capital in the definition of the earnings, concluding that this also contributes to earnings. Research limitations …
Persistent link: https://www.econbiz.de/10005047682
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CEO compensation and firm performance: Evidence from the US property and liability insurance industry
Sun, Fang; Wei, Xiangjing; Huang, Xue - In: Review of Accounting and Finance 12 (2013) July, pp. 252-267
Purpose – The purpose of this paper is to examine the relation between chief executive officer (CEO) compensation and firm performance proxied by efficiency estimated from data envelopment analysis (DEA) of the US property-liability (P&L) insurance industry. Design/methodology/approach –...
Persistent link: https://www.econbiz.de/10010814987
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Publicly traded homebuilders’ and insiders’ trading: a new perspective
Ghosh, Sudip; Abdou, Khaled - In: Managerial Finance 35 (2009), pp. 803-821
Purpose - The purpose of this paper is to examine the insiders’ activities (buy/sell) during the recent meltdown of the homebuilders’ industry. Design/methodology/approach -This study applies a regression model to analyze the relationship between the insiders’ net sales and variables that...
Persistent link: https://www.econbiz.de/10010761725
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Information-based early exercise of US employee stock options
Sternberg, Joel S.; Witte, H. Doug - In: Studies in Economics and Finance 26 (2009) March, pp. 4-23
Purpose – This paper aims to show that tax-motivated early exercise of US employee stock options can be, in principle, rationalized for bullish executives. The paper aims to show empirical evidence consistent with private positive information guiding the timing of the exercises....
Persistent link: https://www.econbiz.de/10005081116