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Keywords: equity compensation
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Journal Articles
The Accounting Review (2021) 96 (5): 337–364.
Published: 01 September 2021
..., University of Missouri, Robert J. Trulaske, Sr. College of Business, Department of Accounting, Columbia, MO, USA. Editor's note: Accepted by Brian D. Cadman, under the Senior Editorship of Mary E. Barth. 1 7 2017 1 9 2020 2021 executive compensation equity compensation...
Journal Articles
The Accounting Review (2021) 96 (1): 67–89.
Published: 01 January 2021
... equity compensation has primarily focused on equity's role in aligning the incentives of the CEO with shareholders' preferences. However, equity grants constitute a large portion of annual CEO compensation and, besides providing incentives, may help meet the CEO's participation constraint. Indeed, firms...