The goal of this systematic literature review is to provide a detailed understanding of the determinants and consequences of clawback provisions in management compensation contracts, motivated by the increasing global regulatory, practical, and academic importance of implementing this new...

The purpose of this paper is the link between women on management board and the value relevance of fair value accounting according to IFRS 13. The empirical quantitative study covers a sample of German companies listed at the Prime Standard of the Frankfurt Stock Exchange for the business years...

Following thirty years of discussion of the “glass ceiling,” recent empirical research has focused on the relatively new phenomenon of women on the board of directors — the so-called “glass cliff.” This refers to a form of gender discrimination in which women are more often appointed...

Board remuneration in German listed companies becomes more and more subject of public and political discussion, concerning the presumed lack of transparency and too short-term orientation. Besides the increasing regulatory activity, the arrangement of board compensation constitutes a focal...

This paper takes a closer look at sustainable management compensation and the impact on environmental, social and governance (ESG) performance in the German two tier system. The empirical quantitative study covers a sample selection of German companies listed on the Prime Standard of the...

This systematic literature review analyses the determinants and consequences of executive compensation-related shareholder activism and say-on-pay (SOP) votes. The review covers 71 empirical articles published between January 1995 and September 2017. The studies are reviewed within an empirical...