... capacity. This paper was presented at the 2022 International Conference of the Journal of International Accounting Research. idle capacity excess capacity executive compensation bonuses cost shielding This study examines whether boards shield executive bonuses from...

.... Editor’s note: Accepted by Linda A. Myers, under the Senior Editorship of Steve Lin. 23 08 2022 17 07 2024 02 08 2024 2025 say-on-pay executive compensation financial reporting quality corporate governance In recent decades, exponentially increasing executive pay...

..., Shan, and Zhu 2024 ). Such understanding allows investors to better understand CEO compensation schemes and price firm value more accurately. 2024 CEO rent seeking corporate social responsibility executive compensation political connections In this study, we examine the underlying...

... level of large shareholder expropriation, (2) higher and more performance-sensitive executive compensation, and (3) lower levels of management perk consumption and employment, which increase more slowly when sales grow and decrease more quickly when sales shrink. These enhancements in incentives help...