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1-20 of 28
Keywords: executive compensation
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Journal Articles
The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2025) 100 (1): 29–53.
Published: 01 January 2025
..., decreases in the compensation of higher wage employees, i.e., the CEOs. Second, our study contributes to the specific literature on determinants of executive compensation in NPOs by showing that executive compensation responds to an increase in the minimum wage. Prior studies on CEO compensation...
Journal Articles
CEO Risk Taking Equity Incentives and Workplace Misconduct
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2025) 100 (1): 139–167.
Published: 01 January 2025
... 07 2024 2025 workplace misconduct executive compensation risk taking equity incentives Workplace misconduct, such as health and safety violations, non-compliance with labor laws, and other violations broadly related to labor exploitation, is associated with significant...
Includes: Supplementary data
Journal Articles
CEO Overconfidence and Bonus Target Ratcheting
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (5): 333–362.
Published: 01 September 2024
... target ratcheting overconfidence annual cash bonus executive compensation This paper examines whether corporate boards consider CEOs’ personal traits, such as overconfidence, when setting CEO performance targets in the context of target ratcheting—the practice of setting future targets based...
Includes: Supplementary data
Journal Articles
Say on Pay Laws and Insider Trading
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (4): 83–110.
Published: 01 July 2024
... 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 comments. We also...
Includes: Supplementary data
Journal Articles
Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty
Available to Purchase
Journal:
The Accounting Review
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
Common Ownership, Executive Compensation, and Product Market Competition
Available to Purchase
Journal:
The Accounting Review
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
Voluntary Performance Disclosures in the CD&A
Available to Purchase
Journal:
The Accounting Review
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
Do Corporate Taxes Affect Executive Compensation?
Available to Purchase
Journal:
The Accounting Review
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
Non-Price and Price Performance Vesting Provisions and CEO Incentives
Available to Purchase
Journal:
The Accounting Review
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. performance-vesting provisions agency theory executive compensation performance measures...
Journal Articles
Losers of CEO Tournaments: Incentives, Turnover, and Career Outcomes
Available to Purchase
Journal:
The Accounting Review
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
Contracting with Controllable Risk
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2022) 97 (4): 27–50.
Published: 01 July 2022
..., any correlation between the ability to control exposure to risk and features of executives' compensation contracts does not necessarily reflect a causal relation (or effect). Second, it is difficult to decompose realized risk into controllable and uncontrollable components. To overcome...
Journal Articles
Performance-Vesting Share Award Outcomes and CEO Incentives
Available to Purchase
Journal:
The Accounting Review
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 Effect of Local Tournament Incentives on Firms' Performance, Risk-Taking Decisions, and Financial Reporting Decisions
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2020) 95 (2): 283–309.
Published: 01 March 2020
... to compete for a promotion to a nearby firm with higher pay. executive compensation geographic preferences tournament incentives Although the economics literature has long recognized that labor markets are segmented (e.g., Reich, Gordon, and Edwards 1973 ; Taubman and Wachter 1986 ), studies...
Journal Articles
Compensation Consultants and the Level, Composition, and Complexity of CEO Pay
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2020) 95 (1): 311–341.
Published: 01 January 2020
... for their directors and top executives. Since 2006, the Securities and Exchange Commission (SEC) has required companies to identify any consultants who provide advice on executive compensation. Research enabled by these disclosures shows that CEOs in firms retaining consultants are paid significantly more than CEOs...
Includes: Supplementary data
Journal Articles
The Effect of Voluntary Clawback Adoptions on Corporate Tax Policy
Available to Purchase
Journal:
The Accounting Review
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
Matching Premiums in the Executive Labor Market
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2019) 94 (6): 109–136.
Published: 01 November 2019
... ERC-2010-263525). Editor's note: Accepted by Mohan Venkatachalam, under the Senior Editorship of Mark L. DeFond. March 2016 February 2019 2019 executive compensation human capital pay premiums executive labor market matching We examine whether uncertainty...
Journal Articles
Performance Contingencies in CEO Equity Awards and Debt Contracting
Available to Purchase
Journal:
The Accounting Review
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
Executive Extraversion: Career and Firm Outcomes
Available to Purchase
Journal:
The Accounting Review
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
Creditor Influence and CEO Compensation: Evidence from Debt Covenant Violations
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Journal:
The Accounting Review
The Accounting Review (2018) 93 (5): 23–50.
Published: 01 September 2018
... of debt covenants; in particular, the number of performance debt covenants being breached. JEL Classifications: G21; G34. executive compensation covenant violation creditor influence corporate governance debt governance We thank seminar participants at Temple University and the 2012...
Journal Articles
Executive Bonus Contract Characteristics and Share Repurchases
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2018) 93 (1): 289–316.
Published: 01 January 2018
... with an EPS bonus condition are also more likely to repurchase shares. executive compensation annual cash bonus earnings per share open market share repurchase An accounting-based bonus plan is integral to the compensation package offered to executives by nearly every publicly listed...
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