... Matějka. 10 01 2023 23 03 2024 05 04 2024 2024 corporate governance earnings management accounting discretion operational discretion mandated clawbacks public policy JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH Vol. XX, No. XX MONTH YEAR pp. 1 15 American Accounting...

... papers and positions them in relation to prior research and ongoing discussions in the field. Drawing on the “three-legged stool” model that captures the relationships between performance measurement system, incentives, and organizational structure/corporate governance, we suggest potential research...

... the grant date fair value when participating in corporate governance. We find that CEO equity compensation expense, a distinct measure of equity compensation, is a determinant of shareholder voting for management sponsored equity plans and voting for directors that serve on the compensation committee. After...

...Kendall O. Bowlin; Margaret H. Christ; Jeremy B. Griffin ABSTRACT Say-on-pay is a corporate governance mechanism through which investors cast a non-binding vote on executive compensation. The Dodd-Frank Act mandates say-on-pay for U.S. firms. Congress is currently considering changes...

... compensation consultant consulting fee executive compensation corporate governance Chief executive officer (CEO) compensation has long been a subject of interest among regulators, market participants, and researchers, with numerous studies examining the factors that determine compensation levels...

...Brian J. Bushee; Mary Ellen Carter; Joseph Gerakos ABSTRACT We examine institutional investors' preferences for corporate governance mechanisms. We find little evidence of an association between total institutional ownership and governance mechanisms. However, using revealed preferences, we...

... the relationship between the governance decisions of IPO firms and executive compensation post-IPO. The majority of work on executive compensation in newly public firms focuses on corporate governance characteristics other than entrenchment (e.g., Baker and Gompers 1999 ; Cadman and Sunder 2009 ; Conyon and He...

... at Austin; and Washington University at St. Louis. We are also grateful to Brian Bushee for generously supplying data related to institutional holdings. 2013 compensation contracting monitoring forward-looking information corporate governance The threat of short-horizon “myopic...

.... executive compensation pay-for-performance sensitivity corporate governance value-based management I thank Ramji Balakrishnan (editor), two anonymous reviewers, and Dan Weiss (discussant) for constructive suggestions. The study has benefited from comments from Mary Ellen Carter, Scott...

...George C. Drymiotes ABSTRACT Recent corporate governance failures have prompted regulators and legislators to introduce new rules and legislation aimed at improving corporate governance. In this paper, I highlight a potential unintended consequence of such actions by showing that increasing...