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Keywords: executive compensation
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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 1–29.
Published: 06 October 2023
... 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 (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
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
... 2019 1 3 2022 2022 performance-vesting provisions agency theory executive compensation performance measures Executive compensation structures have changed dramatically in recent years. Firms grant fewer time-vested stock options and more long-term performance-vested awards...
Journal Articles
The Accounting Review (2022) 97 (6): 123–148.
Published: 01 October 2022
... promotion tournament executive compensation executive turnover Promotion is arguably the most important form of incentive in firms ( Gibbs 1996 ; McCue 1996 ). Prior research has established that promotion tournaments can motivate employee performance and are widely used in practice (e.g., Main...
Journal Articles
The Accounting Review (2022) 97 (4): 27–50.
Published: 01 July 2022
..., Singapore Management University, School of Accountancy, Singapore. Editor's note: Accepted by Rodrigo S. Verdi, under the Senior Editorship of Mary E. Barth. 1 5 2018 1 9 2021 2022 executive compensation contract design equity incentives risk-taking incentives stock...
Journal Articles
The Accounting Review (2021) 96 (5): 337–364.
Published: 01 September 2021
... in the compensation contract have the same distributional properties as similarly named financial statement metrics. executive compensation equity compensation performance-vested equity To measure these incentives, it would be ideal to observe expected share payouts, which would reveal the firm's...
Journal Articles
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 (2020) 95 (1): 311–341.
Published: 01 January 2020
.... Supplemental material can be accessed by clicking the link in Appendix C. Editor's note: Accepted by Brian Cadman. August 2017 March 2019 2020 consultants benchmarking incentive pay governance executive compensation Large corporations routinely retain consultants...
Includes: Supplementary data
Journal Articles
The Accounting Review (2019) 94 (6): 109–136.
Published: 01 November 2019
..., or systematic moves to higher cost of living areas. We also consider whether compensating an executive for the uncertainty of fit is a substitute for severance packages. executive compensation human capital pay premiums executive labor market matching We examine whether uncertainty about...
Journal Articles
The Accounting Review (2019) 94 (5): 57–82.
Published: 01 September 2019
... 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 financing is an important and prevalent source of capital for many firms. However, its presence provides...
Journal Articles
The Accounting Review (2019) 94 (3): 177–204.
Published: 01 May 2019
... Editorship of Mark L. DeFond. July 2016 July 2018 2019 executive compensation personality labor market Economic theory often assumes that managers vary in talent (e.g., Murphy and Zabojnik 2004 ; Gabaix and Landier 2008 ; Edmans, Gabaix, and Landier 2009 ), and a growing...
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
.... Collectively, our results suggest that audit firms incorporate executive risk-taking incentives in the fees they charge for their services. JEL Classifications: M41; M42; M52. executive compensation audit fees vega misreporting SOX We are grateful to Xin (Simba) Chang, Shimin Chen...
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...
Journal Articles