In der rechtspolitischen Diskussion um eine Regulierung von Managementvergütungen wird von mehreren Parteien gefordert, den Betriebsausgabenabzug für Vorstandsgehälter einzuschränken, um die als überhöht angesehenen Vergütungen zu begrenzen und die Subvention durch die Steuerzahler zu...

The compensation of executive board members in Germany has become a highly controversial topic since Vodafone's hostile takeover of Mannesmann in 2000 and it is again in the spotlight since the outbreak of the financial crisis of 2009. Based on unique panel data evidence of the 500 largest firms...

The compensation of executive board members in Germany has become a highly controversial topic since Vodafone's hostile takeover of Mannesmann in 2000 and it is again in the spotlight since the outbreak of the financial crisis of 2009. Based on unique panel data evidence of the 500 largest firms...

The compensation of executive board members in Germany has become a highly controversial topic since Vodafone's hostile takeover of Mannesmann in 2000 and it is again in the spotlight since the outbreak of the financial crisis of 2009. Based on unique panel data evidence of the 500 largest firms...

The compensation of executive board members in Germany has become a highly controversial topic since Vodafone's hostile takeover of Mannesmann in 2000 and it is again in the spotlight since the outbreak of the financial crisis of 2009. Based on unique panel data evidence of the 500 largest firms...

Manuscript Type: EmpiricalResearch Issue: This study applies the statistical properties of Benford's Law to CEO pay. Benford's ‘Law' states that in an unbiased dataset, the first digit values are usually unequally allocated when considering the logical expectations of equal distribution. In...

Purpose: This study examines the determinants of the increase in firms' reporting of alternative pay measures in Pay for Performance disclosures and their role in subsequent Say on Pay approval. Design/methodology/approach: This study explores the most common types of supplemental compensation...

This article analyzes taxpayer data to look at companies that exceed the section 162(m) executive compensation deduction limit. These findings raise serious questions about the management of compensation boards acting in the fiduciary interest of shareholders

This paper studies costly pre-CEO executive skill accumulation by executives, followed by stable matching between firms and CEOs. An increase in the heterogeneity of firm size relative to executive type induces a decrease in the informational effect of skill accumulation, resulting in...

This paper studies costly pre-CEO executive skill accumulation by executives, followed by stable matching between firms and CEOs. An increase in the heterogeneity of firm size relative to executive type induces a decrease in the informational effect of skill accumulation, resulting in...