Search Results - subject_exact:"Executive compensation"

The effect of a bonus cap on compensation structure in the banking sector

Rutten, Albert; Witteman, Joost - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611641

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, ebvufind01.dmz1.zbw.eu/10015324402

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Taxes and pay without performance: Evidence from executives

Arnemann, Laura - 2025

Book / Working Paper

The effect of taxes on CEO performance

Arnemann, Laura; Buhlmann, Florian; Ruf, Martin; Voget, … - 2025

In this paper, we investigate the effect of higher personal income taxes on CEO and firm performance in publicly traded US firms. In response to higher taxes on compensation, CEOs are less likely to reach performance goals and spend more time working in boards outside of their firm. At the same...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015324405

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, ebvufind01.dmz1.zbw.eu/10015359782

Aging the gap : the compensation among men and women executives

Elvira, Marta M.; Quintana García, Cristina; Villamor, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015451864

The work-habit premium : how daily routines predict CEO Remuneration in the S&P 500

Kendzia, Michael Jan; Diaz de la Rosa, Cyrill; Cruz, … - 2025

This study explores the relationship between the daily habits of S&P 500 CEOs and their financial remuneration. Using a mixed-method approach, the research analyzes time allocation across work, sleep, and exercise among 22 CEOs from leading publicly listed U.S. corporations. Regression analysis...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015407814

Executive compensation with environmental and social performance

Chaigneau, Pierre; Sahuguet, Nicolas - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015457913

Executive equity-based compensation and tournament incentives

Lasfer, Meziane; Ye, Xiaoke - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015458831

Do CEO connections to the Chinese politburo pay off and how?

Alonso, Marta; Gupta, Aditi; Simon-Yarza, Beatriz - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015459194

Too many mergers? : the golden parachute as a driver of M&A activity in the 21st century

Gordon, Jeffrey N. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614525

The independence-tenure tradeoff in the boardroom : the impact of excess board tenure on executive compensation and accountability

Mielcarz, Paweł; Osiichuk, Dmytro - 2025

The goal of the study is to inquire into how longer tenure on the board may undermine directors' independence and distort the efficiency of executive compensation mechanisms. Our empirical findings based on an international panel database and static panel regression modeling demonstrate that...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015590740

ESG metrics in executive compensation : a multitasking approach

Agarwal, Vikas; Gómez, Juan-Pedro; Hosseini, Kasra; … - 2025

We model firm executives' compensation incentives when ESG metrics are added to their performance-vested contracts. Drawing on multitasking theory, we predict that incentives tied to standard accounting or financial metrics are reduced after introducing ESG metrics to induce executives to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015484489

Ownership structures, executive compensation and tax aggressiveness in Indonesia mining and plantation companies : the moderating effect of audit quality

Kartadjumena, Eriana; Nuryaman, Nuryaman - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014584134

The importance of luck in executive promotion tournaments : theory and evidence

DeVaro, Jed; Fung, Scott - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015470289

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The importance of luck in executive promotion tournaments : theory and evidence

DeVaro, Jed; Fung, Scott - 2024

Book / Working Paper

Do big inequalities in executive pay hurt firm performance?

Chung, Richard; DeVaro, Jed; Fung, Scott - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015459233

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Do big inequalities in executive pay hurt firm performance?

Chung, Richard; DeVaro, Jed; Fung, Scott - 2024

Book / Working Paper

All hat and no cattle? : ESG incentives in executive compensation

Efing, Matthias; Ehmann, Stefanie; Kampkötter, Patrick; … - 2024

This paper examines the integration of ESG performance metrics into executive compensation using a detailed panel dataset of European executives. Despite becoming more widespread, most ESG metrics are largely discretionary, carry immaterial weights in payout calculations, and contribute little...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015077841

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All hat and no cattle? : ESG incentives in executive compensation

Efing, Matthias; Ehmann, Stefanie; Kampkötter, Patrick; … - 2024

Book / Working Paper

All hat and no cattle? : ESG incentives in executive compensation

Efing, Matthias; Ehmann, Stefanie; Kampkötter, Patrick; … - 2024

Book / Working Paper

When structure meets personality : how duality and social dominance affect the short vs long term focus of the CEO

Shefer, Natalie; Lungeanu, Razvan; Stern, Ithai - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014447654

Are performance explanations credible or strategic? : evidence from a large sample of MD&As

Gong, Sabrina; Hao, Yamin; Wang, Xiaojia - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015152872

Mike Jensen on CEO pay

Murphy, Kevin James - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015154507

The use of cash flows metrics in CEO compensation and the design of loan contracts

Gong, Guojin; Jiang, Xin Daniel; Xie, Biqin - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015157010

Equity incentive plans and board of director discretion over equity grants

Cadman, Brian; Carrizosa, Richard - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015123473

Exploring executive bargaining dynamics

Di Giannatale, Sonia; Curiel, Itza; Basulto, Genaro - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015050627

Executive Compensation and Secured Debt: Evidence from REITs

Li, Ying; Li, Lingxiao; Zhu, Bing - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615829

Common ownership and strategic manager compensation in R&D races and contests

Stadler, Manfred; Stickel, Lukas - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015592771

Executives' poverty experience and internal and external pay disparities : evidence from China

Huang, Jin; Li, Dongling; Guo, Fei - 2026

We show that executives' early-life poverty experiences reduce both internal (executive-employee) and external (executive-peer) corporate pay disparities. Three mechanisms drive this effect: increased risk aversion in poverty-exposed executives, strategic avoidance of negative media coverage to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015596408

Carbon taxes and ESG compensation

Niemann, Rainer; Rohlfing-Bastian, Anna - 2026

This paper analyzes how ESG-linked executive compensation interacts with carbon taxation in a multitask principal-agent framework. A risk-neutral principal with financial and environmental preferences incentivizes a risk-averse manager to exert productive and abatement effort while facing an...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015627539

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Carbon taxes and ESG compensation

Niemann, Rainer; Rohlfing-Bastian, Anna - 2026

Book / Working Paper

Carbon taxes and ESG compensation

Niemann, Rainer; Rohlfing-Bastian, Anna - 2026

Book / Working Paper

Impact of macro-economic factors on CEO compensation : evidence from JSE-listed banks

Marozva, Rudo Rachel; Maloa, Frans - 2026

The debate over CEO compensation persists despite extensive efforts by academics and technocrats to understand its determinants. Most research has focused on how firm-specific characteristics and CEO-specific traits influence CEO compensation. However, the results have been contradictory,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626013

Common ownership and CEO social ties across portfolio firms

Hutschenreiter, Dennis; Liu, Qianshuo - 2026

This paper examines whether common institutional ownership is associated with CEO connectedness across firms. We document that higher common ownership between two same-industry firms predicts a greater likelihood that a newly appointed CEO has preexisting social ties to the incumbent CEO of the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015662592

Bank governance : lessons still not learned

Becht, Marco; Bolton, Patrick; Röell, Ailsa - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015619698

The impact of stock option incentive on earnings volatility under economic policy uncertainty

Kim, Na-Youn; Lee, Juhan - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638591

The value of non-value-maximizing managers

Chaigneau, Pierre; Edmans, Alex; Sahuguet, Nicolas - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015656671

The economic effects of the comply-or-explain dividend payout policy : evidence from a quasi-natural experiment

Shih, Yu-Yuan; Yeh, Chih-Chuan - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015633844

Revisiting pay-performance sensitivity around IFRS adoption in Europe : the dominant role of Germany

Banghøy, Jesper; Marton, Jan; Plenborg, Thomas; … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014450546

Breaking the chains of corporate compensation : unraveling the complexities of non-executive director compensation in South Africa's boardrooms

Owusu, Nkwantabisa Agyeiwaa; Sarpong, Francis Atta; … - 2023

This study investigates the impact of excluding stock options for non-executive directors (NEDs) on the relationship between executive pay and firm performance. The research focuses on accounting measures and market performance. Using a sample of 220 non-financial firms, including 110 listed...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014503330

The effect of pay disparities within top management on conservative reporting

Gad, Mahmoud; Nguyen, Trang; Scapin, Mariano - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014290502

Carbon performance, financial performance and market value : the moderating effect of pay incentives

Adu, Douglas A.; Flynn, Antoinette; Grey, Colette - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014328873

The moderating effects of CEO power and personal traits on say-on-pay effectiveness : insights from the Anglo-Saxon economies

Joura, Essam; Qin, Xiao; Ullah, Subhan - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014429286

The impact of board ethnic diversity on executive pay-to-performance sensitivity : Australian evidence

Do, Truc - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014375365

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The Impact of Board Ethnic Diversity on Executive Pay-to-Performance Sensitivity : Australian Evidence

Do, Truc (Peter) - 2023

Book / Working Paper

The price of reputation : executive compensation of sin companies

Chen, Sheng-syan; Shen, Hsin-han; Yanzhi, Wang - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014443327

Non-GAAP earnings and executive compensation : an experiment

Brosnan, Mark; Duncan, Keith; Hasso, Tim; Hollindale, Janice - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014477106

The effect of taxes on CEO performance

Arnemann, Laura; Buhlmann, Florian; Ruf, Martin; Voget, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015326408

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

Merchán, Federico; Görg, Holger - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015373503

The Work-Habit Premium: How Daily Routines Predict CEO Remuneration in the S&P 500

Kendzia, Michael Jan; Diaz de la Rosa, Cyrill; Dela … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015423042

ESG metrics in executive compensation: A multitasking approach

Agarwal, Vikas; Gómez, Juan-Pedro; Hosseini, Kasra; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015493383

Do "say-on-pay" votes affect M&A decisions?

Dutta, Shantanu; Officer, Micah S.; Wang, Ruixiang; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015440802

Clawback adoptions and institutional investment decisions

Cheung, Samuel; Fung, Simon Yu Kit; Raman, Krishnamurthy K. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015440863

Is U.S. CEO equity and cash compensation aligned with agency theory to maximize shareholder returns?

Pandher, Gurupdesh S.; Koslowsky, David; Bonaparte, Yosef - 2025

Recent international studies on CEO pay in Europe, Japan, and South Korea reveal significant differences from the U.S. in the use and effectiveness of equity-based CEO compensation, raising questions about the ability of conventional contracts based on agency theory to align with actual CEO...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015584361

CEO inside debt and insider trading

Brisker, Eric R.; Outlaw, Dominique; Smith, Aimee Hoffmann - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371399

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CEO Inside Debt and Insider Trading

Brisker, Eric R. - 2018

Book / Working Paper

Returnee CEO and audit fees

Tawiah, Vincent; Borgi, Hela; Usman, Muhammad; … - 2025

We examine the relationship between returnee chief executive officers (CEOs) and audit fees in China using robust econometric modeling with 25,630 firm-year observations between 2008 and 2020. A returnee CEO is a Chinese CEO who has previously worked or studied outside mainland China. Consistent...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374228

Differentiated governance of executive compensation in Chinese state-owned enterprises

Liu, Yuanyuan; Zheng, Guojian; Cai, Guilong - 2025

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, ebvufind01.dmz1.zbw.eu/10015374461