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...

Purpose – The purpose of this paper is to examine the relationship between discretionary accruals (DAs) and audit fees and whether this relationship is affected by the chief financial officer's (CFO) compensation structure. Design/methodology/approach – Using a large sample of...

Purpose – The purpose of this paper is to examine the relation between chief executive officer (CEO) compensation and firm performance proxied by efficiency estimated from data envelopment analysis (DEA) of the US property-liability (P&L) insurance industry. Design/methodology/approach –...

Purpose - The purpose of this paper is to examine the insiders’ activities (buy/sell) during the recent meltdown of the homebuilders’ industry. Design/methodology/approach -This study applies a regression model to analyze the relationship between the insiders’ net sales and variables that...

Purpose – The purpose of this paper is to determine whether CEOs use multi‐stakeholder communications in their annual report letters and to describe any patterns observed in those communications. Design/methodology/approach – Annual report letters of the ten largest US companies were...

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...

Purpose – The importance of CEOs (chief executive officers) is not to be underestimated and this paper seeks to identify the problems in law of definition and thus liability of CEOs. Design/methodology/approach – This paper draws upon the legislative and judicial experiences of China and...

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...

Purpose – The purpose of this paper is to examine the relationship between discretionary accruals (DAs) and audit fees and whether this relationship is affected by the chief financial officer's (CFO) compensation structure. Design/methodology/approach – Using a large sample of...