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Keywords: compensation
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Journal Articles
The Accounting Review (2024) 99 (2): 169–194.
Published: 01 March 2024
...Carlos Corona; Tae Wook Kim ABSTRACT We examine the effects of mandating compensation disclosure on executive incentive contracts, earnings management, firm value, and social welfare. We develop a moral hazard model with multiple principal-agent pairs facing an external monitor who allocates...
Includes: Supplementary data
Journal Articles
The Accounting Review 1–25.
Published: 25 January 2024
...Jonathan D. Bonham ABSTRACT I study productive activity, measurement, and compensation in a principal agent model that relaxes common restrictions on the action set of the agent, the distribution of performance measures, and the shape of the wage schedule. The solution to this relaxed problem...
Journal Articles
The Accounting Review (2023) 98 (7): 153–183.
Published: 01 November 2023
... and the associations of each latent variable with shareholder payoffs (returns) and CEO payoffs (annual compensation to the CEO position). Results show the two types of aggressiveness are positively correlated but have different associations with the payoffs we consider. Greater policy-choice aggressiveness...
Journal Articles
The Accounting Review (2021) 96 (5): 133–156.
Published: 01 September 2021
...Eric W. Chan; Steven J. Kachelmeier; Xinyu Zhang ABSTRACT To address the empirical phenomenon that organizations often reward time on the job as an end in itself, we design an experiment in which participants solve anagram puzzles, manipulating whether a compensation pool generated from the output...
Journal Articles
The Accounting Review (2020) 95 (1): 343–378.
Published: 01 January 2020
...Ethan Rouen ABSTRACT I develop measures of firm-level pay disparity and examine their relation to firm performance. Using comprehensive compensation data for a large sample of firms, I find no statistically significant relation between the ratio of CEO-to-mean employee compensation and performance...
Journal Articles
The Accounting Review (2018) 93 (5): 325–358.
Published: 01 September 2018
... of Technology Sloan School of Management. All errors and omissions are my sole responsibility. Editor's note: Accepted by Edward L. Maydew, under the Senior Editorship of Mark L. DeFond. October 2016 October 2017 2018 capital gains taxes compensation corporate risk-taking...
Journal Articles