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Keywords: compensation
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Journal Articles
The Accounting Review (2013) 88 (1): 75–105.
Published: 01 January 2013
... find that backdating firms restructure CEO compensation to rely less on stock options. Finally, we learn the higher turnover extends to the General Counsel. While boards are often viewed as unresponsive to criticisms involving executive compensation, they did respond quite decisively to option...
Journal Articles
The Accounting Review (2013) 88 (1): 327–350.
Published: 01 January 2013
...Ivo D. Tafkov ABSTRACT: This study investigates the conditions under which providing relative performance information to employees has a positive effect on performance when compensation is not tied to peer performance. Specifically, I investigate, via an experiment, the effect of relative...
Journal Articles
The Accounting Review (2012) 87 (6): 2151–2179.
Published: 01 November 2012
...Terrance R. Skantz ABSTRACT This study presents evidence that option expensing, whether voluntary under SFAS 123 or mandatory under SFAS 123(R), is associated with changes in CEO compensation that are beneficial to shareholders. I find that the reporting benefits of aggregate-employee option...