This paper reviews the research dealing with long-term performance plans, an accounting-based compensation plan that evaluates and rewards executive performance over a 3 to 5 year period. The research provides evidence that long-term performance plans are an effective mechanism so that...

This paper reviews the research done by Saldanha and Waegelein (2014) dealing with long-term performance plans, an accounting-based compensation plan that evaluates and rewards executive performance over a 3 to 5 year period, and information technology expenditures. Prior research provides...

Small acquirers enjoy announcement period returns that are significantly higher than announcement returns for larger acquirers, but small acquirers significantly underperform after the acquisition is consummated. We investigate why the market appears to “get it wrong” at the announcement of...