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Breaking the chains of corporate compensation : unraveling the complexities of non-executive director compensation in South Africa's boardrooms

Owusu, Nkwantabisa Agyeiwaa; Sarpong, Francis Atta; … - In: Cogent business & management 10 (2023) 2, pp. 1-28

This study investigates the impact of excluding stock options for non-executive directors (NEDs) on the relationship between executive pay and firm performance. The research focuses on accounting measures and market performance. Using a sample of 220 non-financial firms, including 110 listed...

Persistent link: https://www.econbiz.de/10014503330

CEO Compensation in IPOs

Beavers, Randy - In: Cogent economics & finance 7 (2019) 1, pp. 1-24

Research Question/Issue: Does inside debt compensation affect previous thought on compensation effects in IPOs? What explains variation in compensation when a company goes public? What is the composition of CEO compensation in an IPO? What types of compensation may be more optimal for or are...

Persistent link: https://www.econbiz.de/10014230461

The causes and risk-Taking on the change of CEO equity-based compensation structure

Yeh, Yin-hua; Lai, Zih-Heng - In: Business and Economic Research : BER 4 (2014) 2, pp. 30-48

Persistent link: https://www.econbiz.de/10011343874

Lessening effects of SOX on the relationship between executive compensation components and cost of equity capital

Kanyarat Lek Sanoran - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-12

The Sarbanes-Oxley Act of 2002 (SOX) imposed stringent requirements on corporate executives to hold them more accountable for their management decisions. This act has ramifications for executive pay as well. This study investigates the lessening effects of SOX on the association between...

Persistent link: https://www.econbiz.de/10013368360

Investor horizon and CEO horizon incentives

Cadman, Brian; Sunder, Jayanthi - In: The accounting review : a publication of the American … 89 (2014) 4, pp. 1299-1328

Persistent link: https://www.econbiz.de/10010407913

Corporate awards and executive compensation : empirical evidence from Chinese A-Share listed companies

Deng, Bofu; Liu, Jiawei; Ji, Li - In: China journal of accounting studies 8 (2020) 1, pp. 66-96

financial performance based on corporate awards in SOEs are both stronger than in non-SOEs. Moreover, when managers cannot fully … obtain other forms of incentives (such as perk consumption or equity incentives), the effect of corporate awards on managers …

Persistent link: https://www.econbiz.de/10012654037

Performance-vesting share award outcomes and CEO incentives

Pawliczek, Andrea - In: The accounting review : a publication of the American … 96 (2021) 5, pp. 337-364

Persistent link: https://www.econbiz.de/10012643678

Performance-based compensation and firm value : experimental evidence

Pfeiffer, Glenn M.; Shields, Timothy W. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 777-798

Persistent link: https://www.econbiz.de/10011428910

How important are risk-taking incentives in executive compensation?

Dittmann, Ingolf; Yu, Ko-Chia - 2009

This paper investigates whether observed executive compensation contracts are designed to provide risk-taking incentives in addition to effort incentives. We develop a stylized principal-agent model that captures the interdependence between firm risk and managerial incentives. We calibrate the...

Persistent link: https://www.econbiz.de/10011378949

Stock options, idiosyncratic volatility, and earnings quality

Alam, Pervaiz; Liu, Min; Liu, Zhefeng; Peng, Xiaofeng - In: Review of Pacific Basin financial markets and policies 18 (2015) 2, pp. 1-30

Persistent link: https://www.econbiz.de/10011300934