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Audit fees and discretionary accruals: compensation structure effect
Alali, Fatima - In: Managerial Auditing Journal 26 (2011) 2, pp. 90-113
. Evidence shows that this relationship is significantly higher as CFO's bonuses increase and that this relationship is moderated … audit fees and that increase in CFO's bonuses signifies this positive relationship. Research limitations … mandate regulating executive compensation practices. The results support these calls as data show that increased bonuses are …
Persistent link: https://www.econbiz.de/10014929238
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A multilevel analysis of the use of individual pay-for-performance systems
Gooderham, Paul N.; Fenton-O’Creevy, Mark; Croucher, … - In: Journal of management : JOM 44 (2018) 4, pp. 1479-1504
Persistent link: https://www.econbiz.de/10011963790
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HR s missed opportunity (executive pay)
In: Human Resource Management International Digest 16 (2008) 7
Persistent link: https://www.econbiz.de/10014753072
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CEO compensation and firm performance : evidence from the US property and liability insurance industy
Sun, Fang; Wei, Xiangjing; Huang, Xue - In: Review of accounting & finance 12 (2013) 3, pp. 252-267
Persistent link: https://www.econbiz.de/10009788085
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Director tenure and the compensation of bank CEOs
Byrd, John; Cooperman, Elizabeth S.; Wolfe, Glenn A. - In: Managerial Finance 36 (2010) February, pp. 86-102
Purpose – The purpose of this paper is to examine how board tenure affects the compensation of CEOs using a sample of 93 publicly traded US banks. Design/methodology/approach – The paper proposes a CEO allegiance hypothesis whereby long-term relationships with executives and other directors...
Persistent link: https://www.econbiz.de/10009319852
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Evidence on factors affecting the relationship between CEO stock option compensation and earnings management
Meek, Gary K.; Rao, Ramesh P.; Skousen, Christopher J. - In: Review of Accounting and Finance 6 (2007) August, pp. 304-323
Purpose – The purpose of this paper is to examine the factors affecting the relationships between CEO stock option compensation and earnings management. Design/methodology/approach – Regression of CEO stock option compensation and other factors on measures of discretionary accruals. Findings...
Persistent link: https://www.econbiz.de/10004987740
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Firm competitive behavior as a determinant of CEO pay
Offstein, Evan H.; Gnyawali, Devi R. - In: Journal of Managerial Psychology 20 (2005) 5, pp. 335-354
Purpose – To provide insight, explanation, and empirical evidence into how and why CEOs get paid the amounts that they do. Design/methodology/approach – This paper blends several methodologies. Using qualitative interviews with several high level managers, it develops a coding listing to...
Persistent link: https://www.econbiz.de/10014887920
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Evidence on factors affecting the relationship between CEO stock option compensation and earnings management
Meek, Gary K.; Rao, Ramesh P.; Skousen, Christopher J. - In: Review of Accounting and Finance 6 (2007) 3, pp. 304-323
Purpose – The purpose of this paper is to examine the factors affecting the relationships between CEO stock option compensation and earnings management. Design/methodology/approach – Regression of CEO stock option compensation and other factors on measures of discretionary accruals. Findings...
Persistent link: https://www.econbiz.de/10014989539
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Director tenure and the compensation of bank CEOs
Byrd, John; Cooperman, Elizabeth S.; Wolfe, Glenn A. - In: Managerial Finance 36 (2010) 2, pp. 86-102
Purpose – The purpose of this paper is to examine how board tenure affects the compensation of CEOs using a sample of 93 publicly traded US banks. Design/methodology/approach – The paper proposes a CEO allegiance hypothesis whereby long‐term relationships with executives and other...
Persistent link: https://www.econbiz.de/10014940090
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Are firms paying more for performance?
Forth, John; Bryson, Alex; Stokes, Lucy - In: International journal of manpower 37 (2016) 2, pp. 323-343
Persistent link: https://www.econbiz.de/10011494756