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Liu, Qi - 2012

Persistent link: https://www.econbiz.de/10011819090

A survey of executive compensation contracts in China's listed companies

Li, Yubo; Lou, Fang; Wang, Jiwei; Yuan, Hongqi - In: China journal of accounting research : CJAR 6 (2013) 3, pp. 211-231

We analyze 228 executive compensation contracts voluntarily disclosed by Chinese listed firms and find that central-government-controlled companies disclose more information in executive compensation contracts than local-government-controlled and non-government-controlled companies. Cash-based...

Persistent link: https://www.econbiz.de/10011825857

Choice of performance measures in performance-vested equity compensation and future performance

Wu, Wan-Ting - In: Corporate ownership & control : international … 15 (2017/2018) 1, pp. 174-192

Persistent link: https://www.econbiz.de/10011893052

Performance-vesting provisions in executive compensation

Bettis, J. Carr; Bizjak, John M.; Coles, Jeffrey L.; … - In: Journal of accounting & economics 66 (2018) 1, pp. 194-221

Persistent link: https://www.econbiz.de/10011904788

Performance contingencies in CEO equity awards and debt contracting

Bizjak, John M.; Kalpathy, Swaminathan L.; Mihov, Vassil T. - In: The accounting review : a publication of the American … 94 (2019) 5, pp. 57-82

Persistent link: https://www.econbiz.de/10012121919

Executive equity risk-taking incentives and firms’ choice of debt structure

Chen, Yangyang; Hasan, Iftekhar; Saffar, Walid; … - In: Journal of banking & finance 133 (2021), pp. 1-15

Persistent link: https://www.econbiz.de/10013256561

Do CEOs make their own luck? : relative versus absolute performance evaluation and firm risk

Wruck, Karen H.; Wu, Yi Lin - 2017 - Current Draft: 10/5/17

Influenced by their compensation plans, CEOs make their own luck through decisions that affect future firm risk. After adopting a relative performance evaluation (RPE) plan, total and idiosyncratic risk are higher, and the correlation between firm and industry performance is lower. The opposite...

Persistent link: https://www.econbiz.de/10011968863

The choice of performance measures, target setting and vesting levels in UK firms' Chief Executive Officer equity-based compensation

Hameed, Affan; Padgett, Carol; Clements, Michael P.; … - In: International journal of finance & economics : IJFE 28 (2023) 4, pp. 4246-4270

Persistent link: https://www.econbiz.de/10014429315

Contractual features of CEO performance-vested equity compensation

Gao, Zhan; Hwang, Yuhchang; Wu, Wan-Ting - In: Journal of contemporary accounting & economics 13 (2017) 3, pp. 282-303

Persistent link: https://www.econbiz.de/10011791459

CEO Hedging Opportunities and the Weighting of Performance Measures in Compensation Contracts

Hung, Shengmin - 2019

This study examines the rather controversial practice of managerial hedging, which allows CEOs to delink their compensation from stock price performance. We presume that boards are aware of these practices and adjust the weights placed on accounting-based and stock-based performance measures in...

Persistent link: https://www.econbiz.de/10012869728