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Keywords: target ratcheting
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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
... ratcheting asymmetry for overconfident CEOs than for non-overconfident CEOs. These findings are robust to a battery of sensitivity tests. We also provide evidence that the increase in target ratcheting for overconfident CEOs is particularly more pronounced in firms with strong monitoring environments...
Includes: Supplementary data
