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Keywords: executive compensation
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Journal Articles
The Accounting Review 1–30.
Published: 17 May 2024
... material is available online, as linked in the text. Editor’s note: Accepted by Shane S. Dikolli, under the Senior Editorship of W. Robert Knechel. 2024 16 07 2020 28 03 2024 08 04 2024 target ratcheting overconfidence annual cash bonus executive compensation...
Journal Articles
The Accounting Review (2024) 99 (2): 113–141.
Published: 01 March 2024
... Dikolli, Yonca Ertimur, Fabrizio Ferri, Tim Gray, Melissa Martin, Heidi Packard, Andrea Pawliczek, Jordan Schoenfeld, Ewa Sletten, Jayanthi Sunder, Andy Van Buskirk, Sarah L. C. Zechman, and seminar participants at the Corporate Governance and Executive Compensation Research Series, The Ohio State...
Journal Articles
The Accounting Review (2024) 99 (2): 31–56.
Published: 01 March 2024
... Association Management Accounting Section Midyear Meeting, Corporate Governance and Executive Compensation Research Seminar, Duke University, Washington University in St. Louis, University of California, Los Angeles finance brown bag, Cambridge Accounting Research Camp, and the 2021 University of California...
Includes: Supplementary data
Journal Articles
The Accounting Review 1–28.
Published: 30 November 2023
... (Copenhagen Business School), the Corporate Governance and Executive Compensation Research Series, the 2022 Financial Accounting and Reporting Section Conference, the 2022 Financial Markets and Corporate Governance (FMCG) Conference at Monash University, and the 2022 Lisbon Accounting Conference for useful...
Journal Articles
The Accounting Review (2023) 98 (6): 435–466.
Published: 01 October 2023
...Heidi A. Packard; Andrea Pawliczek; A. Nicole Skinner ABSTRACT This paper examines voluntary disclosure in the context of shareholder scrutiny of executive compensation contracts. We find that firms voluntarily increase discussion of their performance within their CD&A disclosures when peer...
Journal Articles
The Accounting Review (2023) 98 (2): 31–58.
Published: 01 March 2023
...Tobias Bornemann; Martin Jacob; Mariana Sailer ABSTRACT The limitation of executive compensation has been a matter of public and policy debate for at least 20 years. We examine a regulatory action in Austria in 2014 where the tax deductibility of the total value of executive compensation...
Journal Articles
The Accounting Review (2022) 97 (7): 109–134.
Published: 01 November 2022
... of Technology, Sloan School of Management, Department of Accounting, Cambridge, MA, USA; Heidi A. Packard, University of Michigan, Ross School of Business, Department of Accounting, Ann Arbor, MI, USA. Executive compensation structures have changed dramatically in recent years. Firms grant fewer time...
Journal Articles
The Accounting Review (2022) 97 (6): 123–148.
Published: 01 October 2022
..., there is typically significant uncertainty with respect to the timing of the next tournament for the same position ( DeVaro 2006 ). This high uncertainty reduces the expected utility from potential promotion to CEO for a risk-averse NPE. 2022 promotion tournament executive compensation executive...
Journal Articles
The Accounting Review (2022) 97 (4): 27–50.
Published: 01 July 2022
... or cooling when the weather is more moderate than expected. 6 executive compensation contract design equity incentives risk-taking incentives stock options derivatives hedging natural experiment risk management controllable risk Second, executives' ability to control...
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 (2020) 95 (2): 283–309.
Published: 01 March 2020
... Annual Meeting and the 2016 Brigham Young University Accounting Research Symposium for insightful comments and suggestions. Editor's note: Accepted by Mohan Venkatachalam, under the Senior Editorship of Mark L. DeFond. 3 2017 5 2019 2020 executive compensation geographic...
Journal Articles
The Accounting Review (2020) 95 (1): 311–341.
Published: 01 January 2020
... benchmarking incentive pay governance executive compensation Large corporations routinely retain consultants to advise on the level and structure of compensation for their directors and top executives. Since 2006, the Securities and Exchange Commission (SEC) has required companies to identify any...
Includes: Supplementary data
Journal Articles
The Accounting Review (2020) 95 (1): 259–285.
Published: 01 January 2020
...Thomas R. Kubick; Thomas C. Omer; Zac Wiebe ABSTRACT Companies are adopting executive compensation recoupment (“clawback”) policies to discourage aggressive financial reporting choices. Recent research suggests clawback policies encourage other means of meeting earnings expectations. We suggest...
Journal Articles
The Accounting Review (2019) 94 (6): 109–136.
Published: 01 November 2019
.... March 2016 February 2019 2019 executive compensation human capital pay premiums executive labor market matching We examine whether uncertainty about the quality of the match between the executive and the firm is an additional determinant of the level of pay executives...
Journal Articles
The Accounting Review (2019) 94 (5): 57–82.
Published: 01 September 2019
... American Accounting Association. 2019 performance-vesting awards performance-contingent awards executive compensation CEO pay executive stock options agency costs of debt financial contracting capital structure cost of debt loan covenants bond event study stock event study Debt...
Journal Articles
The Accounting Review (2019) 94 (3): 177–204.
Published: 01 May 2019
... In this section, we provide additional descriptive statistics to better understand our measure of executive extraversion at the conference call level. executive compensation personality labor market Call Extraversion is the call-level extraversion score based on averaging the winsorized...
Includes: Supplementary data
Journal Articles
The Accounting Review (2018) 93 (5): 23–50.
Published: 01 September 2018
...: Accepted by Mark L. DeFond. March 2016 December 2017 2018 executive compensation covenant violation creditor influence corporate governance debt governance Agency theory suggests that conflicts of interest between managers and suppliers of capital (shareholders...
Journal Articles
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...
Journal Articles
The Accounting Review (2015) 90 (6): 2205–2234.
Published: 01 November 2015
... by clicking the links in Appendix B. Editor's note: Accepted by Phillip C. Stocken. April 2013 February 2015 2015 executive compensation audit fees vega misreporting SOX We examine how audit fees vary in response to risk-taking incentives induced by CEO compensation...
Journal Articles
The Accounting Review (2015) 90 (3): 1013–1047.
Published: 01 May 2015
.... Support from the Finance and Securities Analysis Center at the Lundquist College of Business and the assistance of Shan Wang are gratefully acknowledged. Editor's note: Accepted by Gregory S. Miller. June 2013 July 2014 2015 executive compensation voluntary...