Search Results - subject:"Excess Compensation"

How do executive excess compensation affect enterprise technological innovation : Evidence from a panel threshold model of chinese biopharmaceutical companies

Xu, Yong; Ji, Junzhe; Li, Nicolas; Borah, Dhruba - In: Journal of business research : JBR 179 (2024), pp. 1-13

Persistent link: https://www.econbiz.de/10014556447

Anti-takeover provisions and executive excess compensation : evidence from China

Hu, Zhiying; Tong, Menglu; Liang, Shangkun - In: China journal of accounting studies 8 (2020) 3, pp. 380-409

This article examines the effect of anti-takeover provisions on executive excess compensation and find a positive … delay the takeover process have a stronger effect on executive excess compensation. Second, the positive effect of anti …-takeover provisions on excess compensation is more significant in firms with higher executive power, less independent boards, and higher …

Persistent link: https://www.econbiz.de/10012655389

Excess Executive Compensation and the Demand for Accounting Conservatism

Iwasaki, Takuya; Otomasa, Shota; Shiiba, Atsushi; … - Research Institute for Economics and Business … - 2012

In order to test the implication of Watts's (2003) argument that accounting conservatism can increase the efficiency of executive compensation contracts, we investigate the relationship between the adoption of accounting conservatism and the payment of excess executive compensation in Japanese...

Persistent link: https://www.econbiz.de/10010551719

On Excess Compensation Earned by Underwriters in Firm Commitment Initial Public Offerings of Common Stock: An Empirical Analysis

Klein, Daniel P.; Grube, R. Corwin; Joy, O. Maurice - In: Journal of Small Business Finance 2 (1992) 1, pp. 53-69

the incentive for underwriters to underprice IPOs. Finally, we find excess compensation to underwriters is positively …

Persistent link: https://www.econbiz.de/10011310310