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This study attempts to provide empirical evidence on the real motivation of CEOs to engage in corporate social responsibility. Based on the Agency and Stakeholder theories, the power of each component in the CEO compensation structure is employed. Moreover, a corporate governance index was...
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In the contemporary corporate world, environmental responsibility has elevated the importance of sustainability disclosures and their impact on the cost of debt. Conducting the first comprehensive review in this domain, this study analyzed 76 articles from 2008 to 2022 using the Biblioshiny...
Persistent link: https://www.econbiz.de/10014527772
This research work is aimed at determining the effectiveness of the Audit Committee (AC), analyzing its impact on the reliability of accounting information issued by spanish listed companies. With this aim, we study whether certain features such as its voluntary or otherwise compulsory...
Persistent link: https://www.econbiz.de/10011650273
Die gute Führung von Unternehmen und die Höhe der Managergehälter stehen nach diversen Finanzskandalen von Unternehmen und den Kursmanipulationen am Neuen Markt im Mittelpunkt des öffentlichen Interesses. Im Mai dieses Jahres hat die EU Kommission einen Aktionsplan über „Modernisierung...
Persistent link: https://www.econbiz.de/10010302989
Is it good or bad for senior executives to have strong interpersonal ties to the CEO? We argue that a strong relationship with the CEO raises the likelihood that a top manager stays in office or makes an upward career move when the CEO leaves office voluntarily. At the same time, such...
Persistent link: https://www.econbiz.de/10010421378
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Corporate governance literature suggests that the relationship between CEO effort and outcomes such as firm performance is highly uncertain due to the influence of numerous organizational and environmental contingencies that are outside CEOs control. The major focus of this study is to determine...
Persistent link: https://www.econbiz.de/10011946321
In many advanced countries, most outside directors are executives, active or retired, at other firms; in other words, executives from other companies make executive compensation decisions. This situation may hinder the board of directors (BOD) in their efforts to optimize executive compensation...
Persistent link: https://www.econbiz.de/10012034800
Our study reveals how two separate dimensions of board composition—the proportion of independent directors and of non-independent directors—influence CEO compensation in Western European firms. Controlling for the simultaneous determination of CEO pay structure and board design, we find that...
Persistent link: https://www.econbiz.de/10012118425