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Keywords: minimum wage
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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
... CEO compensation to exogeneous increases in labor costs resulting from state-level minimum wage hikes, finding these increases are followed by declines in CEO compensation. Consistent with the labor donation hypothesis, we find the declines in compensation are larger for CEOs who we expect to have...
