1-16 of 16
Keywords: executive compensation
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Journal of Management Accounting Research 1–24.
Published: 12 February 2024
... are obtained from Wharton Research Data Services; public data are obtained from public sources speci ed in the paper. JEL Classi cations: D81, G30, J33, M52. Keywords: innovation output; innovation input; performance metrics; cash- ow metrics; CEO incentives; executive compensation. I. INTRODUCTION P rior...
Journal Articles
Journal of Management Accounting Research (2023) 35 (3): 51–74.
Published: 01 October 2023
...Shane S. Dikolli; Mary Margaret Frank; Zhe Guo (Michael); Luann J. Lynch ABSTRACT We investigate how mutual funds with environmental, social, and governance (ESG) objectives vote on shareholder proposals related to executive compensation. Using a sample of 94,695 votes by 2,354 mutual funds from...
Journal Articles
Journal of Management Accounting Research (2023) 35 (1): 93–113.
Published: 01 March 2023
... companies, “unpaid” executivescompensation is significantly lower in level and contains very few performance-based incentives. Indeed, the Chinese business press has repeatedly criticized such compensation practice and warns against the possible loss of efficiency resulting from this lack of incentive...
Journal Articles
Journal of Management Accounting Research (2022) 34 (2): 43–69.
Published: 01 June 2022
... to align managers' interests with those of shareholders. Since Jensen and Meckling (1976) , the academic literature provides evidence that managers with greater ownership, or more equity-based incentives, are less likely to take value-destroying actions. executive compensation equity incentives...
Journal Articles
Journal of Management Accounting Research (2021) 33 (2): 19–42.
Published: 01 June 2021
..., Republic of Korea. Editor's note: Accepted by Michal Matějka, under the Senior Editorship of Karen L. Sedatole. 1 11 2018 1 3 2020 2021 executive compensation forward-looking information annual bonuses analyst forecasts performance targets Performance targets...
Journal Articles
Journal of Management Accounting Research (2021) 33 (1): 75–101.
Published: 01 April 2021
..., School of Business, Department of Accounting, Lawrence, KS, USA. Editor's note: Accepted by Scott D. Dyreng. executive compensation incentives peer effects relative performance evaluation taxes Relative Performance Evaluation (RPE) is a commonly used mechanism in compensation...
Journal Articles
Journal of Management Accounting Research (2021) 33 (1): 53–74.
Published: 01 April 2021
...Jon Durrant; James Jianxin Gong; Jennifer Howard ABSTRACT The Tax Cuts and Jobs Act of 2017 (TCJA) introduced two major changes that may influence executive compensation: (1) reducing corporate tax rates from 35 to 21 percent, and (2) eliminating the performance-based pay exception in Section 162...
Journal Articles
Journal of Management Accounting Research (2020) 32 (2): 107–135.
Published: 01 June 2020
... 8 2019 2020 executive compensation firm life cycle relative performance evaluation peer group We begin our analyses by examining peer selection criteria disclosed in annual proxy statements and identify examples of firms explicitly highlighting the importance of life cycle...
Journal Articles
Journal of Management Accounting Research (2020) 32 (1): 11–29.
Published: 01 March 2020
...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...
Journal Articles
Journal of Management Accounting Research (2020) 32 (1): 177–201.
Published: 01 March 2020
.... Soderstrom, The University of Melbourne, Department of Accounting, Melbourne, Victoria, Australia. Editor's note: Accepted by Shane S. Dikolli, under the Senior Editorship of Karen L. Sedatole. 8 2017 4 2019 2020 executive compensation heaping rounding say on pay...
Journal Articles
Journal of Management Accounting Research (2020) 32 (1): 51–78.
Published: 01 March 2020
...Jeh-Hyun Cho; Iny Hwang; Jeong-Hoon Hyun; Jae Yong Shin ABSTRACT While compensation consultants are known to play an important role in the design of executive compensation contracts, evidence on the effect of consultant incentives on CEO pay is mixed. Using compensation consultant observations...
Journal Articles
Journal of Management Accounting Research (2014) 26 (2): 167–193.
Published: 01 December 2014
..., and seminar participants at Monash University and the 25th Australian Finance and Banking Conference at the University of New South Wales for helpful comments. All errors are my own. 2014 CEO selection CEO overconfidence earnings manipulation executive compensation Remuneration packages...
Journal Articles
Journal of Management Accounting Research (2014) 26 (1): 57–82.
Published: 01 April 2014
...Brian Cadman; Mary Ellen Carter ABSTRACT Using a sample of S&P 1500 firms, we examine the selection of peer groups to set executive compensation. We document that the researcher-defined pool of potential peers significantly influences whether one concludes that the selection of peers...
Journal Articles
Journal of Management Accounting Research (2013) 25 (1): 25–33.
Published: 01 December 2013
... between theory and empirical analysis. A summary table of the five elements and implications for theory and empirical work is presented in Table 1 and is discussed below. TABLE 1 Elements of the Mapping between Theoretical and Empirical Research on Executive Compensation Theoretical...
Journal Articles
Journal Articles