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A lot of research has been done on the CEO pay determinant factors. However, findings do not reach a single conclusion. To overcome this, in the present paper an effort will be made to introduce a unique worldwide formula for CEO remuneration and through this it will be attempted to relate CEO...
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This paper adds to the empirical evidence on the extent to which stock-based pay incentivizes and rewards European corporate executives. It shows that the actual realized gains (that is, take-home compensation) from stock-based pay of CEOs in European publicly-listed firms may be underestimated...
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This paper considers the effects of the 1993 legislation limiting the deductibility of non-performance-based executive compensation for corporate income tax purposes. We begin by describing the specific provisions of the legislation, and we discuss its possible effects on overall compensation...
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