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Keywords: stock options
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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
Journal Articles
The Accounting Review (2015) 90 (4): 1265–1306.
Published: 01 July 2015
... of camouflage to minimize the impact of these reforms on their wealth. We examine one component of CEO pay, namely, the use of performance-vested stock option (PVSO) plans, and find that firms with powerful CEOs attach less challenging targets in the initial PVSOs granted to their CEOs. Such firms also appear...