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Keywords: pay-performance sensitivity
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Journal Articles
Journal of International Accounting Research (2023) 22 (1): 29–58.
Published: 01 March 2023
...Mitchell Free; Pamela Kent; Xin Qu; Daifei Yao ABSTRACT The standard principal-agent model predicts that, ceteris paribus, a negative relation exists between firm risk and CEO incentives or pay-performance sensitivity. We examine how a CEO’s risk tolerance (captured by national culture...
