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Keywords: annual cash bonus
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2024) 99 (5): 333–362.
Published: 01 September 2024
... target ratcheting overconfidence annual cash bonus executive compensation This paper examines whether corporate boards consider CEOs’ personal traits, such as overconfidence, when setting CEO performance targets in the context of target ratcheting—the practice of setting future targets based...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2018) 93 (1): 289–316.
Published: 01 January 2018
... 2018 executive compensation annual cash bonus earnings per share open market share repurchase Executive bonus plans typically specify several common characteristics, such as performance measures (e.g., earnings per share), performance levels (e.g., a threshold, a target, and a maximum...