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Board committees, CEO compensation, and earnings management
Laux, Christian (contributor); Laux, Volker (contributor) - 2007
We analyze the effect of committee formation on how corporate boards perform two main functions: setting CEO pay and overseeing the financial reporting process. The use of performance-based pay schemes induces the CEO to manipulate earnings, which leads to an increased need for board oversight....
Persistent link: https://www.econbiz.de/10003530304
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Vergütungssysteme für Management und Aufsichtsrat
Raible, Karl-Friedrich; Schmidt, Wibke - In: Controlling und Corporate Governance-Anforderungen : …, (pp. 59-85). 2009
Persistent link: https://www.econbiz.de/10003857287
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Cronyism and the determinants of chairman compensation
Oxelheim, Lars; Clarkson, Kevin - In: Journal of business ethics : JOBE 131 (2015) 1, pp. 69-87
Persistent link: https://www.econbiz.de/10011372658
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Are internatinal top executives paid more? : empirical evidence on fixed and variable compensation in management boards of German MNCs
Schmid, Stefan; Wurster, Dennis J. - In: European journal of international management : EJIM 10 (2016) 1, pp. 25-53
Persistent link: https://www.econbiz.de/10011617459
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Deutscher Corporate Governance Kodex : Kodex-Kommentar
Kremer, Thomas; Bachmann, Gregor; Favoccia, Daniela; … - 2023 - 9. Auflage
Persistent link: https://www.econbiz.de/10013415516
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Firm valuations and board compensation : evidence from alternative banking models
Elnahass, Marwa; Salama, Aly; Trinh, Vu Quang - In: Global finance journal 51 (2022), pp. 1-19
Persistent link: https://www.econbiz.de/10013433176
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Deutscher Corporate Governance Kodex : Kodex-Kommentar
Kremer, Thomas; Bachmann, Gregor; Lutter, Marcus; … - 2021 - 8. Auflage
Persistent link: https://www.econbiz.de/10012042378
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The supervision of strategy and risk in German two-tier boards : lessons learned from the crisis
Eulerich, Marc; Stiglbauer, Markus - In: International journal of management practice : IJMP 6 (2013) 3, pp. 220-234
Persistent link: https://www.econbiz.de/10009790990