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Top executive compensation in less developed capital markets
Pereira, Ivo Nuno; Esperança, José Paulo - In: Corporate Governance 15 (2015) 1, pp. 122-133
corporations are more intensive users of variable pay, consistent with the agency theory prediction. A location in the centre of …
Persistent link: https://www.econbiz.de/10014695874
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Shareholders and managers as principal-agent hierarchies and cooperative teams
Kiefer, Matthias; Jones, Edward A.E.; Adams, Andrew T. - In: Qualitative Research in Financial Markets 9 (2017) 1, pp. 48-71
Purpose Shareholders and managers can work in a hierarchy in which principals attempt to control the actions of agents … to achieve the wealth objective. Alternatively, shareholders and managers can work together as a cooperative team in … which shareholders provide financial capital and managers provide human capital. The authors aim to examine the different …
Persistent link: https://www.econbiz.de/10014988405
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Executive compensation
Kline, William; Kotabe, Masaaki; Hamilton, Robert D.; … - In: Journal of Strategy and Management 10 (2017) 2, pp. 187-205
Purpose The purpose of this paper is to examine how executive pay schemes influence managerial efficiency, which the authors measure as the risk-adjusted firm performance. Design/methodology/approach The authors utilized hierarchical regression to test the hypotheses. Findings The authors find...
Persistent link: https://www.econbiz.de/10014906758
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Bad for practice?
Lazzarini, Sergio; Islam, Gazi; Mesquita, Luiz - In: Management Research: Journal of the Iberoamerican … 10 (2012) 3, pp. 208-225
. Findings – An asymmetric relation is found in the aforementioned theoretical “cross‐talk:” managers concerned with self …‐interest tend to devise policies solely focused on curbing self‐interest, while managers concerned with justice not only adopt …. Practical implications – The results suggest that managers should foster interactional justice, promoting incentivizing agency …
Persistent link: https://www.econbiz.de/10014949968
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Wirtschaftspolitische Maßnahmen zur Beeinflussung von Managergehältern
Patloch, Alexandra - In: Zeitschrift für Wirtschaftspolitik 66 (2017) 2, pp. 111-141
Abstract: Due to actions taken to moderate the level of management remuneration and its structure, the present article deals with the effectiveness of such governmental regulations. The ways of regulations differ around the world, but this article focuses on three particular measurements: the...
Persistent link: https://www.econbiz.de/10014630871
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The Courts and Corporate Executive Compensation in Canada
McGinty, Sean - In: Law and Development Review 14 (2021) 2, pp. 753-796
Abstract Corporate executive compensation in Canada, as in many developed economies, has risen significantly since the 1980s relative to that of the average worker. This has posed an issue for corporate governance due to concerns that the trend may not be serving the corporation and its...
Persistent link: https://www.econbiz.de/10014615385
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Verlustpartizipation von Vorständen – Eine ökonomische Analyse der Herabsetzungsmöglichkeit von Vorstandsbezügen nach dem VorstAG
Duran, Mihael - In: Zeitschrift für Wirtschaftspolitik 62 (2013) 1, pp. 95-112
Abstract This paper examines the loss participation of executives following the German law of adequacy of executive directors’ compensation (VorstAG). First I provide an overview and discussion of the relevant law’ contents. To examine the potential economic impact of the loss participation,...
Persistent link: https://www.econbiz.de/10014630774
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What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions
Merz, Alexander - In: Journal of Accounting Literature 38 (2017) 1, pp. 14-33
The fundamental change in accounting rules for equity-based compensation (EBC) instituted by SFAS 123, SFAS 123r, and IFRS 2 has allowed for new insights related to a variety of research questions. This paper discusses the empirical evidence generated in the wake of the new regulation and...
Persistent link: https://www.econbiz.de/10014839722
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Determinants and consequences of executive compensation-related shareholder activism and say-on-pay votes: A literature review and research agenda
Obermann, Jörn; Velte, Patrick - In: Journal of Accounting Literature 40 (2018) 1, pp. 116-151
reveals that the key assumptions of neoclassical principal agent theory for both managers and shareholders are not always …
Persistent link: https://www.econbiz.de/10014839733
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Corporate social responsibility and abnormal executive compensation
Park, Jonghan; Zhang, Tianming; Pierce, Spencer; Jia, … - In: Journal of Accounting Literature 45 (2023) 3, pp. 497-522
Purpose The authors examine the association between corporate social responsibility (CSR) and abnormal executive compensation. The authors hypothesize that socially responsible firms are more likely to pay their executives at a level that is in line with economic determinants....
Persistent link: https://www.econbiz.de/10014839756