Search Results - subject:"COMPENSATION SYSTEM"

Taxes and pay without performance : evidence from executives

Arnemann, Laura - 2025

This paper contributes to the ongoing discourse on the taxation of top-income earners by empirically investigating the impact of tax policy changes on pay without performance. Using data on executive compensation in the United States, I compare the sensitivity of executive compensation to...

Persistent link: https://www.econbiz.de/10015324402

Dividend-based labor remuneration and tradable shares in worker cooperatives

Tortia, Ermanno - In: Risks : open access journal 13 (2025) 1, pp. 1-22

This paper analyzes the possibility of creating worker cooperatives in which members are paid not through wages but through dividends calculated on the organization's residual income, as stipulated by the economic theory of the labor-managed firm. It is shown how dividends paid to members can be...

Persistent link: https://www.econbiz.de/10015331151

Firms' beliefs about wage setting

Bertheau, Antoine; Hoeck, Christian Philip - 2025

This paper yields new insights into why similar workers are paid differently by surveying a representative sample of Danish firms and linking responses to administrative data. We find that a substantial minority of firms, about 18 percent, have inaccurate beliefs about their position in the wage...

Persistent link: https://www.econbiz.de/10015327676

Healthcare quality by specialists under a mixed compensation system : an empirical analysis

Echevin, Damien; Fortin, Bernard; Houndetoungan, Aristide - In: Health economics 34 (2025) 5, pp. 972-991

Persistent link: https://www.econbiz.de/10015358636

Shocking a CEO : economic disintegration and executive compensation in manufacturing and services firm

Merchán, Federico; Görg, Holger - 2025

This paper uses the Brexit referendum in 2016 as a quasi-natural experiment to estimate the effect of an exogenous negative shock to globalization on executive compensation for German companies listed in the DAX and MDAX stock indices. We show that it matters whether they work for firms...

Persistent link: https://www.econbiz.de/10015359782

Differentiated governance of executive compensation in Chinese state-owned enterprises

Liu, Yuanyuan; Zheng, Guojian; Cai, Guilong - In: China journal of accounting research : CJAR 18 (2025) 1, pp. 1-20

In the context of differentiated governance and the deepening market-oriented reform of compensation in China, we divide state-owned enterprises (SOEs) into four categories according to their equity structure, namely absolute holding firms, relative holding firms, major impact firms and equity...

Persistent link: https://www.econbiz.de/10015374461

The effect of addback statutes on CEO compensation

Hrazdil, Karel; Lobo, Gerald J.; Zhang, Ray; Zhang, Weiji - In: Accounting and finance 65 (2025) 1, pp. 793-818

Persistent link: https://www.econbiz.de/10015387038

Top management team incentive dispersion and management earnings forecasts

Kalelkar, Rachana; Shi, Yuan; Xu, Hongkang - In: Journal of business finance & accounting : JBFA 52 (2025) 2, pp. 963-990

Persistent link: https://www.econbiz.de/10015395080

How can wage restriction order affect a firms' financialization?

Xie, Yan; Zhang, Juan; Zhang, Kun; Ren, Yixin - In: Finance research letters 72 (2025), pp. 1-7

Persistent link: https://www.econbiz.de/10015207090

The power of compensation system (CS) on employee satisfaction (ES) : the mediating role of employee motivation (EM)

Zayed, Nurul Mohammad; Rashid, Md Mamunur; Darwish, Saad; … - In: Economies : open access journal 10 (2022) 11, pp. 1-16

The compensation system, employee motivation, and employee satisfaction have received much attention from academics for … between the entire compensation system and employee satisfaction. The study explores the influence of the compensation …. The findings show that the compensation system has a favorable impact on employee satisfaction by partially mediating …

Persistent link: https://www.econbiz.de/10013499393

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