Search Results - subject_exact:"Lohnform"

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

Rutten, Albert; Witteman, Joost - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611641

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://ebvufind01.dmz1.zbw.eu/10015626013

Failure to compensate or failure to reward? : a decomposition of inequality of opportunity

Bosmans, Kristof; Dormans, Bart; Öztürk, Z. Emel - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015652734

Executive directors' remuneration in South Africa : an examination of the effectiveness of corporate governance reforms

Scholtz, Henriette Elsabè; Jachi, Moses; Nel, George … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015575559

Why do you pay me this way? : the effect of pay attributions on employees' perception of organizational support

Torre-Ruiz, José de la; Cordón-Pozo, Eulogio; … - 2026

This study aims to analyze the effect of internal pay attributions on employees' perceived organizational support (POS). Furthermore, it examines the pathway through which these pay attributions influence POS by analyzing the mediating effect of pay level satisfaction. Based on survey data from...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665680

Unpacking the child penalty using personnel data : how promotion practices widen the gender pay gap

Okuyama, Yoko; Murooka, Takeshi; Yamaguchi, Shintarō - 2026

We estimate the child penalty using detailed personnel records that allow decomposition into distinct pay components. The penalty initially arises from reductions in time-based pay after childbirth. Over time, job-rank-based pay becomes increasingly significant. These effects are interconnected:...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015670146

Can the remuneration scheme of general practitioners affect their antibiotic prescription behaviour?

Zykova, Yana V.; Hoff, Eivor H.; Kraft, Kristian B.; … - 2026

Background Antibiotic resistance poses a significant global health threat, exacerbated by over-prescription of antibiotics, which often happens in primary care for respiratory tract infections (RTIs). Studies indicate that up to half of these prescriptions may be unnecessary. Little is known...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070885

Unintended consequences of executive compensation restriction

Rozen, Meital Graham - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016074485

Board incentives and executive compensation : evidence from Taiwan’s electronic industry

Sun, Shu-Ching; Liao, Shu-Yi - 2026

This study examines the association between board-level incentive structures and executive compensation, focusing on director compensation as a key element of the corporate governance environment. Using panel data from publicly listed electronic firms in Taiwan from 2012 to 2024, we investigate...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073658

Organizational performance optimization : an AI-enabled framework for employee compensation and benefits management

Nayak, Prabodh B.; Jagadeeswari, Itam Urmila - 2026

An organization's long-term success is primarily tied to employee performance, creating a mutually beneficial relationship. High-performance employees drive organizational excellence, whereas effective organizations foster employee growth and development. Strategic compensation and benefit...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062507

Patents, firm rents, and worker compensation : causal evidence from quasi-random patent allocation

Alam, Afroza; Diegmann, André - 2026

This paper provides new causal evidence on how patent allowances affect firms and their employees based on quasi-random assignment of patent applications to examiners. Exploiting employer–employee records with newly linked German firm data and web-scraped patent documents, it shows that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651524

Mental health and firm pay premiums

Etheridge, Ben; Yumoto, Hiromi - 2026

Determining the effect of income on mental health remains an important and open question. We provide new causal evidence using a theory-driven mover design: exploiting jobto-job moves in a continuous-treatment event study, we estimate the effect of changes in firm pay premiums on the use of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070524

Linking executive pay to ESG criteria : an analysis of current practice in German listed firms

Spallek, Franziska; Bastini, Karola - 2026

This study examines how executive compensation systems can incorporate environmental, social, and governance (ESG) objectives to support sustainable corporate behavior. It develops a conceptual framework that specifies key principles and design characteristics of ESG-linked incentives and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016069653

Paying for prudence? : empirical evidence on remuneration in supervisory banking functions during crisis

Sumandea-Simionescu, Ioan - 2026

This research investigates how remuneration structures in supervisory and internal control functions affect bank behaviour during periods of systemic stress, using the COVID-19 shock (2019-2020) as a quasi-experimental setting. Unlike executive or risk-taking roles, supervisory and control...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064402

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Paying for prudence? : empirical evidence on remuneration in supervisory banking functions during crisis

Sumandea-Simionescu, Ioan - 2026

Book / Working Paper

Firms’ beliefs about wage setting

Bertheau, Antoine; Hoeck, Christian Philip - 2025 - This draft: November 14, 2025, first draft: May, 2023

This paper provides new evidence on why similar workers receive different pay by linking administrative data to a large-scale, representative survey of Danish firms. We find that about 18 percent of firms hold inaccurate beliefs about their position in the wage distribution, with such...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655420

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Firms' beliefs about wage setting

Bertheau, Antoine; Hoeck, Christian Philip - 2025

Book / Working Paper

Firms' beliefs about wage setting

Bertheau, Antoine; Hoeck, Christian Philip - 2025

Book / Working Paper

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://ebvufind01.dmz1.zbw.eu/10015324402

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://ebvufind01.dmz1.zbw.eu/10015374461

Dividend-based labor remuneration and tradable shares in worker cooperatives

Tortia, Ermanno - 2025

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://ebvufind01.dmz1.zbw.eu/10015331151

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

Echevin, Damien; Fortin, Bernard; Houndetoungan, Aristide - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015358636

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

Echevin, Damien; Fortin, Bernard; Houndetoungan, Aristide - 2023

Book / Working Paper

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://ebvufind01.dmz1.zbw.eu/10015359782

The effect of addback statutes on CEO compensation

Hrazdil, Karel; Lobo, Gerald J.; Zhang, Ray; Zhang, Weiji - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015387038

Top management team incentive dispersion and management earnings forecasts

Kalelkar, Rachana; Shi, Yuan; Xu, Hongkang - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015395080

Challenges and policy options in health human resource (HRH) compensation, Magna Carta compliance, and salary standardization

Ulep, Valerie Gilbert; Syling, Jereme Paolo K.; Dagoy, … - 2025

This report comprises three papers. In the first paper, we present a comprehensive assessment of the Human Resources for Health (HRH) remuneration system in the Philippines. We examine the current stock of HRH, their economic contribution, and the governance and financing mechanisms that support...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015423994

Relative performance evaluation and executive compensation : adding fuel to the fire

Bönte, Werner; Galkin, Dmitrii - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467375

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Relative Performance Evaluation and Executive Compensation : Adding Fuel to the Fire

Bönte, Werner; Galkin, Dmitrii - 2023

Book / Working Paper

Pay transparency and productivity

Gutierrez, Cédric; Obloj, Tomasz; Zenger, Todd R. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467432

CEO bargaining power and compensation

Kim, Edward - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015470975

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CEO Bargaining Power and Compensation

Kim, Edward - 2022

Book / Working Paper

Intra-industry performance ranking and relative performance evaluation

Wu, Sherry Xiaohua - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015471663

Do workers benefit from wage transparency rules?

Gürtler, Oliver; Struth, Lennart - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015472964

Coarse salary-setting and behavioral teams

Hua, Chengyuan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015473992

Variable payment schemes and productivity : do individual-based schemes really have a stronger influence than collective ones?

Jirjahn, Uwe; Mohrenweiser, Jens - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015474297

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Variable payment schemes and productivity : do individual-based schemes really have a stronger influence than collective ones?

Jirjahn, Uwe; Mohrenweiser, Jens - 2023

Book / Working Paper

Variable payment schemes and productivity : do individual-based schemes really have a stronger influence than collective ones?

Jirjahn, Uwe; Mohrenweiser, Jens - 2023

Book / Working Paper

Incentives and peer effects in the workplace : On the impact of envy and wage transparency on organizational design

Kragl, Jenny; Bental, Benjamin; Safaynikoo, Peymaneh - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015450321

Organizational-performance pay and compensation dispersion

Bao, Jiayi; Wu, Andy; Zhang, Miaomiao - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015450361

Paying managers of complex portfolios : evidence on compensation and performance from endowments

Binfarè, Matteo; Harris, Robert S. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015451307

Examining pay-performance links : the role of capital owning and self-interest among board members in the high-tech industry

Mousa, Fariss-Terry; Simha, Aditya; Chowdhury, Jaideep; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015451825

Aging the gap : the compensation among men and women executives

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015451864

How to Manage Government-Sector Remuneration and Staffing in Small States

Carroll, Nick - 2025

The management of government spending on employee compensation is crucial for small developing states (SDS), where such spending constitutes a large portion of government expenses. These states often face unique challenges, such as disproportionately high government employment levels and the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015452119

Do independent directors inform the share of CSR criteria in executive compensation? : moderating effect of gender diversity

Khenissi, Mohamed; Hamrouni, Amal; Toumi, Nadia Ben Farhat - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015453468

Earned wage access : a global study on benefits and risks

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015454602

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://ebvufind01.dmz1.zbw.eu/10015407814

Executive compensation : the trend toward one-size-fits-all

Cabezon, Felipe - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015432347

Macroeconomic implications of executive pay caps

Caselli, Francesco - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015432790

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Macroeconomic implications of executive pay caps

Caselli, Francesco - 2025

Book / Working Paper

Antecedents to verbal reward salience

Siverbo, Sven - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015438942

Executive compensation disparity and corporate operational performance

Guo, Long; Cai, Can; Yang, Debin; Zhou, Zibu - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015455673

Public environmental risks cognition and executive compensation arrangements

Qi, Yunfei; Niu, Chengzhi - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015456242

Board gender diversity and workforce composition, compensation, and retention for U.S. publicly traded firms

Byker, Tanya; Malik, Sara; Patel, Elena; Sandvik, Jason - 2025

We use administrative data from the U.S. Census to estimate the effect of female director representation on workplace gender diversity and women's earnings. Using a difference-in-differences estimator that correctly accounts for variation in treatment timing, we show that first-time female...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015457488

Andelic, Nicole; Allan, Julia; Bender, Keith A.; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015457716

Die Rückkehr der Leistungskultur : Analyse zur Gestaltung und Wirkung betrieblicher Vergütungssysteme in Deutschland

Hammermann, Andrea - 2025 - Stand: September 2025

Der Beitrag zeigt, wie komplex und vielfältig betriebliche Vergütungssysteme sind, wer welche Sonderzahlungen, Zuschläge und Zusatzleistungen erhält und wie relevant die betriebliche Lohngestaltung für die Mitarbeitermotivation und -bindung sowie die betriebliche Resilienz in Krisenzeiten...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015458795

Executive equity-based compensation and tournament incentives

Lasfer, Meziane; Ye, Xiaoke - 2025

Persistent link: https://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://ebvufind01.dmz1.zbw.eu/10015459194

Do firms gain from managerial overconfidence? : managerial bargaining power and the role of severance pay

Graziano, Clara; Luporini, Annalisa - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015460463