CEO performance-based grants' vesting provisions and debt contracts : evidence from GAAP, non-GAAP and KPI metrics
Teena Rachel Philip, Daniela Sanchez, Juan Manuel Sanchez
| Year of publication: |
2023
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|---|---|
| Authors: | Philip, Teena Rachel ; Sánchez, Daniela ; Sanchez, Juan Manuel |
| Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 50.2023, 5/6, p. 973-1028
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| Subject: | collateral requirements | cost of debt | covenant restrictions | debt contracting | executive compensation | generally accepted accounting principles (GAAP) performance metrics | key performance indicators (KPIs) | loan spread | non-GAAP performance metrics | performance-based grants | performance-contingent (p-c) grants | performance-vesting grants | Bilanzierungsgrundsätze | Accounting standards | Performance-Messung | Performance measurement | Führungskräfte | Managers | Betriebliche Kennzahl | Financial ratio | Kreditsicherung | Collateral | Managervergütung | Executive compensation | Kredit | Credit | Prinzipal-Agent-Theorie | Agency theory | Kreditrisiko | Credit risk |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jbfa.12701 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014304133