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Journal articles on the topic 'Executive compensation'

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Published: 4 June 2021

Last updated: 25 July 2025

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1

Okafor, Collins E., and Nacasius U. Ujah. "Executive compensation and corporate social responsibility: does a golden parachute matter?" International Journal of Managerial Finance 16, no. 5 (2020): 575–98. http://dx.doi.org/10.1108/ijmf-12-2018-0379.

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PurposeThis study examines the efficacy of compensation in encouraging corporate executives to promote corporate social responsibility (CSR). In particular, it closely examines the effect of a golden parachute (GP) on an executive's behavior toward CSR.Design/methodology/approachThis study uses longitudinal data on 1,301 US firms for the period from 1993 to 2013. The data comes from Compustat, MSCI ESG STATS, RiskMetrics and ExecuComp.FindingsWe find an inverse association between current and long-term compensations and GP on firms' CSR. However, a test on the moderating effect discloses that

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2

Zhang, Xiaohan. "The Impact of Executive Compensation Stickiness on Stock Price Crash Risk." Advances in Economics, Management and Political Sciences 58, no. 1 (2023): 72–95. http://dx.doi.org/10.54254/2754-1169/58/20230828.

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Executive compensation stickiness is a compensation characteristic that links executive pay to company performance, reflecting a tendency among compensation setters to provide generous rewards to executives and relatively fewer penalties. It can be considered an effective incentive mechanism. This paper empirically examines the impact of executive compensation stickiness on stock price crash risk using data from all A-share listed companies from 2010 to 2021. The empirical results show that executive compensation stickiness significantly mitigates stock price crash risk. Further research revea

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Patel, Mohsin Ali. "Impact of Board Structure and Firm Performance on Chief Executive’s Compensation." Asia-Pacific Management Accounting Journal 14, no. 2 (2019): 185–99. http://dx.doi.org/10.24191/apmaj.v14i2-09.

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The corporate board usually influences all important decisions of a firm including setting of its long-term goals, developing a corporate strategic policy, as well as hiring and setting the compensation of the chief executive. Moreover, the organization of the board may have a significant effect on the monitoring and governance of the company. This paper analyses the impact of structure of the board and firm performance on chief executive compensation, in an emerging economy context specifically, Pakistan. Chief executive compensation is one of the controversial and sought after topics in rese

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Zhongwen, Liu, Wang Xiaoshuang, and Wang Shukun. "Research on the Status Quo and Influencing Factors of Gender Differences in the Executive Salaries of Listed Companies." International Journal of Strategic Decision Sciences 12, no. 3 (2021): 36–48. http://dx.doi.org/10.4018/ijsds.2021070103.

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Gender pay difference has always been a concern of scholars. Especially in recent years, experts have gradually shifted their research horizons to gender pay difference of executive compensation. This paper takes executive compensation of listed companies as the research object, uses fixed effect model to study gender pay difference of executive compensation of listed companies from 2016 to 2020, and finds that the gender gap of executive compensation of listed companies shows a trend of decreasing first and then increasing, and the proportion of female executives has an insignificant reverse

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Manulang, Dea Lonita, Gracelin Nonifati Hulu, and Iskandar Muda. "Executive compensation as a corporate governance issue and factors determining executive compensation." Brazilian Journal of Development 9, no. 12 (2023): 31987–98. http://dx.doi.org/10.34117/bjdv9n12-096.

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Executive Compensation refers to the monetary and non-monetary benefits provided to executives as a form of payment or recognition for their completed work. The topic of Executive Compensation is regarded as intricate and contentious, garnering the interest of numerous groups for additional investigation. This research employs a qualitative methodology, specifically utilizing a literature review. The findings of this study indicate that the primary objective of carefully crafted Executive Compensation is to effectively attract, retain, and incentivize top-level management while also addressing

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Bolfek, Berislav, Perina Torbarina, and Lucija Surać. "Struktura i faktori koji utječu na utvrđivanje kompenzacija izvršnih menadžera." Oeconomica Jadertina 6, no. 2 (2017): 52. http://dx.doi.org/10.15291/oec.1343.

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Executive managers represent a small precentage of one companies workers but they are the most important group of employees. The ideal compensation management policy ensures that the best talent will remain with the organization while attracting new talent and minimizing turnover. Executive compensation normally combines base salary, short-term and long-term incentives, benefits and bonuses. The purpose of this paper is to explore and analyse data about stucture and factors that affect executive compensation determination of top five global brands. The collected data on the hight of executive

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Ikhsan, Herifal, Zaitul Zaitul, Desi Ilona, Dandes Rifa, and Yunilma Yunilma. "Determinants and Consequences of Executive Compensation: The Case of Emerging Market." eCo-Buss 7, no. 1 (2024): 404–19. http://dx.doi.org/10.32877/eb.v7i1.1351.

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Executive compensation is an important aspect of corporate governance subject. This compensation is considered an internal mechanism of corporate governance. This adequate compensation reduces opportunistic executive behavior and minimizes agency problems and costs. Academicians and practitioners have given attention to this aspect. However, there is a lack of studies investigating executive compensation using different economic and corporate governance systems, such as in Indonesia. Therefore, this study investigates executive compensation's determinants and consequences using consumer goods

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8

Yu, Lina, and Hua Zhao. "Estimation of bargaining effect in the decision of monetary compensation of executive in investment bank: Evidence from China." PLOS ONE 18, no. 3 (2023): e0283771. http://dx.doi.org/10.1371/journal.pone.0283771.

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Though numerous empirical and theoretical studies have been conducted on the determinants and effects of executive compensation, empirical evidence regarding the bargaining effect on the monetary compensation decisions of executives, especially in a large emerging economy such as China, remains scarce. In this study, a two-tier stochastic frontier and endogenous correction model was developed to quantitatively estimate the bargaining effect on the monetary compensation decisions of investment bank executives. Our study is the first to provide comprehensive empirical evidence that bargaining be

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Shin, Taekjin. "The Gender Gap in Executive Compensation." ANNALS of the American Academy of Political and Social Science 639, no. 1 (2011): 258–78. http://dx.doi.org/10.1177/0002716211421119.

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While many studies have explored the issue of women’s representation among top management, little is known about the gender gap in compensation among those who reached the top. Using data on 7,711 executives at 831 U.S. firms, this study investigates social-psychological factors that explain the gender gap in executive compensation. Consistent with theories on social identity and demographic similarity effects, the gender gap in executive pay is smaller when a greater number of women sit on the compensation committee of the board, which is the group responsible for setting executive compensati

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10

Hwang, Seongjun. "ESG and Executive Performance-Compensation Sensitivity : Financial and Non-Financial Performance." Korean Accounting Information Association 42, no. 4 (2024): 187–217. https://doi.org/10.29189/kaiaair.42.4.8.

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[Purpose] The purpose of this study is to analyze how corporate ESG management affects executive compensation. To achieve this, the study examines the impact of executive performance, categorized into financial performance(accounting performance and stock performance) and nonfinancial performance(ESG performance), on the sensitivity of executive compensation. [Methodology] The research sample consists of companies listed on KOSPI and KOSDAQ from 2010 to 2022, including those with and without ESG ratings. The study analyzes the relationships between accounting performance, stock performance, ES

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Li, Qianqian, and Unyong Pyo. "Impacts of Top Five Executives’ Compensation on Employee Wages." International Journal of Financial Research 12, no. 1 (2021): 242. http://dx.doi.org/10.5430/ijfr.v12n1p242.

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This paper studies the impacts of incentive compensation to top five executives on employee wages. We employ pay-performance sensitivity to measure executive incentive compensation. Using the sample during 1992 – 2017, we find that executive compensation has negative impacts on employee wages. In addition, we examine the impacts of executive incentive compensation on employee wages in different industries and find that the impacts are more severe in technology firms than in non-technology firms. Finally, we show that the executives with higher incentive compensation are more likely to suppress

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12

Hsieh, Chih-Hung, Huai-Chun Lo, Yu-Ying Lai, and Chien-Chung Ho. "Exploring the Nexus between Executive Compensation and Disclosure Transparency: Evidence from Taiwan." Journal of Economics, Finance and Accounting Studies 6, no. 3 (2024): 55–70. http://dx.doi.org/10.32996/jefas.2024.6.3.7.

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This study investigates the relationship between executive compensation and compensation disclosure transparency in Taiwanese firms, particularly in light of recent regulatory changes that mandate increased transparency. Employing a two-stage least squares (2SLS) regression model, the analysis focuses on the impact of executive salary and bonuses on various measures of compensation disclosure. The findings reveal a significant negative relationship between predicted executive bonuses and the Compensation Committee Quality Score (CCQ), indicating that higher bonus levels are associated with low

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13

Winfrey, Frank L., and John E. Logan. "Executive Compensation." Proceedings of the International Association for Business and Society 2 (1991): 225–56. http://dx.doi.org/10.5840/iabsproc199129.

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14

Rau, Raghavendra. "Executive Compensation." Foundations and Trends® in Finance 10, no. 3-4 (2015): 181–362. http://dx.doi.org/10.1561/0500000046.

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15

Farris, Paul W., Mark E. Haskins, Luann J. Lynch, Phillip E. Pfeifer, and Richard S. Reynolds. "Executive Compensation." Compensation & Benefits Review 46, no. 5-6 (2014): 276–86. http://dx.doi.org/10.1177/0886368714566149.

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16

CHAN, MARJORIE. "Executive Compensation." Business and Society Review 113, no. 1 (2008): 129–61. http://dx.doi.org/10.1111/j.1467-8594.2008.00316.x.

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17

Gamba, Roberta. "Executive Compensation." Journal of Wealth Management 5, no. 2 (2002): 23–29. http://dx.doi.org/10.3905/jwm.2002.320441.

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18

Tormey, Douglas. "Executive Compensation." Compensation & Benefits Review 28, no. 4 (1996): 21–30. http://dx.doi.org/10.1177/088636879602800404.

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19

Kline, William, Masaaki Kotabe, Robert D. Hamilton, and Steven Balsam. "Executive compensation." Journal of Strategy and Management 10, no. 2 (2017): 187–205. http://dx.doi.org/10.1108/jsma-02-2016-0015.

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Purpose The purpose of this paper is to examine how executive pay schemes influence managerial efficiency, which the authors measure as the risk-adjusted firm performance. Design/methodology/approach The authors utilized hierarchical regression to test the hypotheses. Findings The authors find that as options constitute a higher percentage of total compensation packages, subsequent firm risk-adjusted performance declines. The authors also find an inverse relationship between TMT stock ownership and risk-adjusted performance. Research limitations/implications The findings suggest that the firm

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20

Weisbach, Michael S. "Optimal Executive Compensation versus Managerial Power: A Review of Lucian Bebchuk and Jesse Fried's Pay without Performance: The Unfulfilled Promise of Executive Compensation." Journal of Economic Literature 45, no. 2 (2007): 419–28. http://dx.doi.org/10.1257/jel.45.2.419.

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This essay reviews Lucian A. Bebchuk and Jesse M. Fried's Pay without Performance: The Unfulfilled Promise of Executive Compensation. Bebchuk and Fried criticize the standard view of executive compensation, in which executives negotiate contracts with shareholders that provide incentives that motivate them to maximize the shareholders' welfare. In contrast, Bebchuk and Fried argue that executive compensation is more consistent with executives who control their own boards and who maximize their own compensation subject to an “outrage constraint.” They provide a host of evidence consistent with

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21

Ohrn, Eric. "Corporate Tax Breaks and Executive Compensation." American Economic Journal: Economic Policy 15, no. 3 (2023): 215–55. http://dx.doi.org/10.1257/pol.20210155.

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I analyze the effect of two corporate tax breaks, bonus depreciation and the Domestic Production Activities Deduction (DPAD), on executive compensation in publicly traded US firms. I find both tax breaks significantly increase executive compensation. For every dollar a firm benefits from the tax breaks, compensation of the firm’s top five highest-paid executives increases by $0.17 to $0.25. The tax breaks increase compensation primarily in firms with weaker governance structures, suggesting the compensation response is driven by executive rent extraction. (JEL D22, G34, H25, M12, M52)

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22

Li, Zhichuan (Frank), and Caleb Thibodeau. "CSR-Contingent Executive Compensation Incentive and Earnings Management." Sustainability 11, no. 12 (2019): 3421. http://dx.doi.org/10.3390/su11123421.

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This paper empirically studies the connection between earnings management and corporate social performance, conditional on the existence of CSR-contingent executive compensation contracts, an emerging practice to link executive compensation to corporate social performance. We find that executives are more likely to manipulate earnings to achieve their personal compensation goals when CSR rating is low, as well as their CSR-contingent compensation. Because of public pressure on their excessive total compensation, corporate executives see no need to manipulate earnings to increase compensation w

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23

Gill, Suveera, and Manika Kohli. "Perceptual Determinants of Executive Compensation: Survey-Based Evidence from India." Indian Journal of Corporate Governance 11, no. 2 (2018): 159–84. http://dx.doi.org/10.1177/0974686218797760.

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Ensuring effective and fair determination of executive compensation is complex, though equally essential for protecting the interests of shareholders and in creating long-term corporate value. The present study attempts to unravel the perceptions of executives and investors in terms of the determinants on which executive compensation ought to be based in the context of corporate India. The main research instrument is a quantitative questionnaire through which the responses of 74 top executives and 55 investors have been examined. Results highlight statistically significant mean differences in

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24

Usman, Ahmadu, and Ahmad Yahaya. "Executive compensation and ESG performance." International Review of Sustainable Economics 10, no. 26 (2024): 89–122. https://doi.org/10.28331/irse.v10i26.

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This paper empirically examines the nexus between executive compensation and environmental, social, and governance (ESG) performance, focusing on the role of executive incentives in driving sustainable business practices. The purpose is to assess whether ESG performance is linked to executive compensation structures, particularly long-term incentives, in publicly traded firms. The analysis covers ten years from 2014 to 2023, utilizing data from Nigeria firms across eleven sectors. The methodology employed involves a panel data analysis using fixed and random effects models, incorporating finan

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DuoRu, Duo, Mao Cui Guo, and Ze Min Wang. "Executive Compensation Level, Executive Characteristics and Quality of Internal Control." E3S Web of Conferences 292 (2021): 03019. http://dx.doi.org/10.1051/e3sconf/202129203019.

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In the process of transformation of economic momentum, the digital transformation and upgrading of enterprises has become an inevitable trend. As an important human resource of enterprise operation and management, senior executives play an irreplaceable key role in the process of enterprise transformation and upgrading. therefores, A total of 2244 A-share listed companies in China from 2015 to 2019 are selected for panel data analysis to verify the influence of the level of executive compensation, characteristics of senior executives and quality of internal control. The results show that there

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Maloa, Frans, and Mark Bussin. "Determinants of executive compensation in South African state-owned enterprises." African Journal of Employee Relations (Formerly South African Journal of Labour Relations) 40, no. 1 (2019): 8–24. http://dx.doi.org/10.25159/2520-3223/5857.

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This research explores the determinants of executive compensation in South African state-owned enterprises (SOEs). A quantitative research approach wasfollowed and secondary data analysis was carried out. The target population consisted of 222 executives in 21 SOEs. This research has shown that the size of the organisation, type of industry and job function can be considered significant and positive determinants of executive compensation in South African SOEs. The findings of the present research also show that demographic characteristics are not significant determinants of executive compensat

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Feng, Mingming, Xiaodan "Abby" Wang, and Jagjit S. Saini. "Monetary compensation, workforce-oriented corporate social responsibility, and firm performance." American Journal of Business 30, no. 3 (2015): 196–215. http://dx.doi.org/10.1108/ajb-10-2014-0057.

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Purpose – Prior literature has established the theoretical and statistical linkages between monetary compensation and firm performance, yet little is known about how the association between monetary compensation and firm performance is moderated by companies’ engagement in corporate social responsibility (CSR) activities. Further, compared to executive compensation, non-executive compensation remains an underexplored topic. The purpose of this paper is to investigate how workforce-oriented CSR moderates: first, the association between non-executive compensation and firm performance; and second

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Jin, Jiahui. "Executive Compensation and the Three-Dimensional Reference Framework: Insights from Data Analysis of Chinese Publicly Traded Firms." Journal of Electrical Systems 20, no. 7s (2024): 1763–78. http://dx.doi.org/10.52783/jes.3799.

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This paper examines the impact of different reference points on executive compensation of Chinese listed companies by applying three dimensional reference point theory. Drawing on a panel data of 1,236 non-financial Chinese listed companies over the period of 2008 to 2012, it provides evidence that the three dimensions which are composed of external, internal, and time are all positively and significantly related to the average cash compensation of the top three highest paid executives in China. The research also finds a significantly positive relationship between the joint effect of these dim

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Matović, Ivana Marinović. "Comparative Analysis of Executive Compensation in the Republic of Serbia and EU Countries." Economic Themes 57, no. 2 (2019): 181–200. http://dx.doi.org/10.2478/ethemes-2019-0011.

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AbstractExecutive compensations have a strong motivation role in contemporary business organizations. Adequate models of compensation enable attracting and retaining the high-capacity managers. This way, business organization conquers and maintains the competitive position in the context of globalization. It is necessary to align the executive compensation with the business organization’s strategy, which requires careful process of planning, done by the highest levels of management and ownership. The main objective of the paper is to explore and compare the structure and the level of executive

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Liu, Yilin. "Factors Influencing Executive Compensation in the Automobile Industry in the US." BCP Business & Management 28 (October 14, 2022): 76–83. http://dx.doi.org/10.54691/bcpbm.v28i.2218.

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In modern management, executive compensation can exert a substantial impact on the operation and profitability of an organization. This research explores the factors influencing executive compensation in the automobile industry in the United States. It aims to identify the relationship between a set of specific factors, including revenue, earnings per share and return on net assets (RONA) and compensation of executives. The data were selected based on the fiscal year 2021. With the findings and results, it is revealed that executive compensation is significantly related with revenue and earnin

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Kholid, Arif Wahyu Nur, and Evi Rahmawati. "Does Executive Compensation Reinforce the Influence of Political Connection and Investment Opportunity Set on Firm Value?" Jurnal Dinamika Akuntansi 15, no. 2 (2023): 139–52. http://dx.doi.org/10.15294/jda.v15i1.44081.

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Purpose: Executives may be crucial in managing the political connection and investment opportunity set (IOS). Compensations are given to motivate executives to enhance their performance to manage it. Therefore, this study examined the moderation of executive compensation in the influence of political connections and IOS on the firm value.Method: The study used samples of all listed companies in IDX and applied a quantitative approach from 2015 to 2020. Research data were obtained from www.idx.co.id and OSIRIS. This research employed a purposive sampling method, with a firm year of 1,242 observ

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Al-Mughrabi, Yahia M. "The Determinants of CEO Cash Compensation in Non-Financial Listed Firms: Evidence from Jordan." International Journal of Economics and Finance 14, no. 6 (2022): 44. http://dx.doi.org/10.5539/ijef.v14n6p44.

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Compensation paid to top executive managers is one of the sensitive areas in modern corporate finance. The objective of this paper is to investigate the determinants of the Chief Executive Officer and/or the Chairman of the board of directors&rsquo; cash compensation. It examines mainly the linkage between ownership concentration, role duality, financial performance, among other variables, and executives&rsquo; cash compensation for a sample of 81 Jordanian listed firms during the period 2010-2013.  By applying fixed and random effects estimates, I find conclusive evidence

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Lin, Lin. "REGULATING EXECUTIVE COMPENSATION IN CHINA: PROBLEMS AND SOLUTIONS." Journal of Law and Commerce 32, no. 2 (2014): 207–54. http://dx.doi.org/10.5195/jlc.2014.67.

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Executive compensation is an essential element of a corporate governance system and an issue of public concern and academic debate. However, the existing literature on executive compensation has primarily focused on the United States, United Kingdom and continental European jurisdictions. This paper presents a comprehensive comparative study of the law and practices of executive pay in China. It critically examines the processes that produce compensation arrangements, as well as the various legal strategies and market forces that act on these processes in the context of China.Based on extensiv

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Nzunga, Dennis Joseph. "Executive Reward Structure and Financial Performance of Listed Companies in the Nairobi Securities Exchange, Kenya." Journal of Finance and Accounting 6, no. 3 (2022): 21–39. http://dx.doi.org/10.53819/81018102t4057.

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Studies have reported positive and significant relationship,that is, positive relationship between executive fixed pay, cash bonus, stock options and company’s financial performance; others negative and significant relationship, while others no significant relationship. In view of4this, the4 study4 sought4 to4 establish4 the4 relationship4 between4 executive4 reward4 structure4 and4 financial4 performance4 of4 listed4 companies4 at4 the4 Nairobi4 Securities4Exchange, Kenya. The investigation's precise goals were to establish the impact of executive base pay, bonuses, and non-cash incentives, a

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Ngalandji - Hakweenda, Dr Helena Megameno Nailonga. "Rhetoric Analysis on the Relationship between Executive Compensation and Performance of Commercial public enterprises in Namibia." International Journal of Scientific Research and Management 9, no. 11 (2021): 2624–57. http://dx.doi.org/10.18535/ijsrm/v9i11.em12.

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The purpose of this paper was to investigate the relationship between compensation packages and the performance of executive officers in Commercial Public Enterprises in Namibia. The paper was conducted to achieve the following specific objective: to determine the relationship between compensation packages of executives and the performance of Commercial PEs in Namibia. It was all in the context of mixed research approach for data collection using a questionnaire as a tool. The study found that there is a partial relationship between executive compensation and the performance of some commercial

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Park, Won, and Chunggyu Byun. "Effect of SME’s Managerial Ability and Executive Compensation on Firm Value." Sustainability 13, no. 21 (2021): 11828. http://dx.doi.org/10.3390/su132111828.

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This paper analyzes the impact of the managerial ability and level of compensation on firm value in small and medium enterprises. The ability of managers is important for the sustainability and growth of small and medium enterprises because they lack awareness of resources, technology, and reputation compared to large enterprises. The managerial ability is the ability to efficiently utilize resources and choose the investment plan with the highest future net cash flows. Managerial ability is also an indicator of the level of compensation for executives. Therefore, the level of executive compen

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Wang, Yanghaoyu. "Influence of Executive Compensation Incentives on Enterprise Performance under Different Natures of Property Rights." BCP Business & Management 23 (August 4, 2022): 1087–95. http://dx.doi.org/10.54691/bcpbm.v23i.1502.

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No unified understanding has been formed in the academic circles of the fact that executive compensation incentive is an important means to improve enterprise performance, and executive compensation differs in the effects on enterprise performance for the enterprises with different natures of property rights. In this paper this issue is further analyzed using empirical analysis method, based on the selected data concerning the A-share companies listed in both Shanghai and Shenzhen stock markets during 2010-2020. Research demonstrates the impact of executive compensation on enterprise performan

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Hwang, Seong-Jun, and Chan-Hyu Shin. "Effects of Managers Compensation Structure on ESG Performance." Korean Association Of Computers And Accounting 20, no. 3 (2022): 153–76. http://dx.doi.org/10.32956/kaoca.2022.20.3.153.

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Recently, ESG, which affects corporate capital raising, has become important. The board of directors will encourage ESG management to increase corporate value from a long-term perspective. One way for boards to direct executive decision-making is to consider adjusting executive compensation. If executives have incentive compensation to induce ESG management, it will be possible to match the ESG performance of the company with the performance of the executive(Bebchuk et al., 2002；Marens, 2002；Zalewski, 2003). Therefore, the purpose of this study is to study the relationship between executive co

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Mohammed, Sha'awa, Abbas Umar Ibrahim, and Faiza Maitala. "Effect of Executive Compensation on Financial Performance of Listed Non-Financial Firms in Nigeria." International Journal of Professional Business Review 8, no. 5 (2023): e01570. http://dx.doi.org/10.26668/businessreview/2023.v8i5.1570.

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Purpose: Examine the effect of executive compensation on the financial performance of listed non-financial firms in Nigeria. Theoretical framework: The continuous rise in compensation of executives in Nigeria without a corresponding increase in firm performance has continued to generate intense debates and controversial opinions within the corporate environment. Consequently, the need to understand the degree of relationship between executive compensation (measured by salary emolument, bonuses, stock-based compensation and pension) and firm performance (measured by return on equity). Design/me

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Boyle, Phelim P., Ranjini Jha, Shannon Kennedy, and Weidong Tian. "Stock and Option Proportions in Executive Compensation." Quarterly Journal of Finance 01, no. 01 (2011): 169–203. http://dx.doi.org/10.1142/s2010139211000055.

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There is controversy about the relative merits of stock and options in executive compensation. Some observers contend that stock is a more efficient mechanism, while others reach the opposite conclusion. We focus on the manager's risk-taking incentives and derive an optimal compensation contract by using the concept of a comparable benchmark and imposing a volatility constraint in a principal-agent framework. We demonstrate a joint role for both stock and options in the optimal contract. We show that firms with higher volatility should use more options in compensating their executives and prov

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Asyari, Mahfud, and Firna Hayyu Nindya Maritsa. "Effect of Company Performance on Sharia Commercial Bank Executive Compensation in Indonesia." EkBis: Jurnal Ekonomi dan Bisnis 4, no. 2 (2020): 483. http://dx.doi.org/10.14421/ekbis.2020.4.2.1256.

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After the disclosure of data from companies, research on executive compensation began to develop. Several studies on executive compensation in banking found that the determination of compensation is positively related to company performance. This research aims to determine the relationship between company performance and executive compensation of Islamic Commercial Bank’s in Indonesia. Company performance is proxied by Return on Assets (ROA). This study uses a sample of Islamic Commercial Banks because they have very good performance growth and currently only have a market share of 6.18% compa

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Vieito, João Paulo, Walayet Khan, António Cerqueira, and Elísio Brandão. "Executive compensation: NYSE and NASDAQ listed firms." Corporate Ownership and Control 6, no. 3 (2009): 531–52. http://dx.doi.org/10.22495/cocv6i3sip3.

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In this paper, we examine whether the determinants and forms of executive compensation for NYSE versus NASDAQ listed firms are the same during the period from 1992 to 2004. We also investigate whether the determinants and forms of executive compensation changed after the NASDAQ crash in 2000 and the Sarbanes-Oxley Act in 2002. Our results reveal that the factors that explain executive compensation for NYSE and NASDAQ listed firms are generally different. We also find that executives are paid different forms of compensation for NYSE and NASDAQ listed firms and that the forms of compensation cha

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Paletta, Angelo, and Genc Alimehmeti. "SOX Disclosure and the Effect of Internal Controls on Executive Compensation." Journal of Accounting, Auditing & Finance 33, no. 2 (2016): 277–95. http://dx.doi.org/10.1177/0148558x16630445.

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We study the organizational impact of internal control systems, by examining 1,593 firms with 15,606 executives over 2002-2010. We find that internal control systems explain a significant amount of executive and, in particular, CFO compensation, after controlling for other governance, executive personal characteristics, firm, and macroeconomic determinants of pay. Moreover, the negative relationship between pay and internal control systems suggests that executives operating in firms with ineffective internal control systems earn greater compensation. The results of the longitudinal analysis su

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DUTRA, Vanessa Rabelo, and Paulo Sergio CERETTA. "EXECUTIVE COMPENSATION IN BRAZILIAN COMPANIES LISTED ON A STOCK EXCHANGE: THE IMPACT OF PRESTIGE, PERFORMANCE, CORPORATE GOVERNANCE AND CEO'S EXPERIENCE." Boletim de Conjuntura (BOCA) 13, no. 39 (2023): 157–79. https://doi.org/10.5281/zenodo.7725958.

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Executive compensation has been a significant topic in business and academic circles in recent years, especially as a result of the corporate scandals that occurred, in the same time, the amounts paid to executives increased. Although the subject has been extensively studied in developed countries, there is no consensus regarding the factors influencing executive compensation. In Brazil, the issue took on a prominent role mainly due to the publication of Instruction N. 480/2009 by the Securities and Exchange Commission, which allowed to increase monitoring and control by investors and gov

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Daryaei, Abbas Ali, Yasin Fattahi, Davood Askarany, Saeed Askary, and Mahdad Mollazamani. "Accounting Comparability, Conservatism, Executive Compensation-Performance, and Information Quality." Journal of Risk and Financial Management 15, no. 11 (2022): 489. http://dx.doi.org/10.3390/jrfm15110489.

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This paper investigates the relationship between accounting comparability, executive compensation, conditional and unconditional conservatism, and accounting information quality. The findings suggest that conditional conservatism and accounting comparability have a positive and significant impact on executive compensation. Moreover, accrual earnings management can strengthen the relationship between accounting comparability and executive compensation, whereas this is not the case with actual earnings management. Unconditional conservatism, however, does not significantly influence executive co

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Borrenbergs, Job, Rui Vieira, and Georgios Georgakopoulos. "Remuneration Committees’ Gender Composition as a Determinant of Executive Board Compensation Structure." International Business Research 10, no. 2 (2017): 135. http://dx.doi.org/10.5539/ibr.v10n2p135.

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This paper investigates the relationship between the gender composition of firms’ remuneration committees and the relative weight of variable monetary compensation in these firms’ top executives’ compensation packages. Previous archival research into executive compensation has mainly relied on agency theory, managerial power theory and tournament models to construct its theoretical frameworks. However, both psychological and corporate governance-related research concerning gender differences in, for instance, risk- and inequality-aversion, suggest that the gender variable should be included in

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Cong, Ling Mei, Qinggang Wang, and John Evans. "Determinants of excessive executive compensation." Corporate Board role duties and composition 8, no. 1 (2012): 32–47. http://dx.doi.org/10.22495/cbv8i1art3.

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This study examines determinants of excessive executive compensation in PRC firms using 8,100 firm-year observations from 2003-2009. Employing an industry benchmarked excessive pay proxy, this study finds that CEO duality and ownership dispersion have significant positive associations with the probability of overpaying the executives. The presence of a large outside shareholder is negatively associated with the likelihood of excessive executive compensation. Results from this study have important implications for various stakeholders. For example, the PRC authorities need to further strengthen

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Rasoava, Rijamampianina. "Executive compensation and firm performance: a non-linear relationship." Problems and Perspectives in Management 17, no. 2 (2019): 1–17. http://dx.doi.org/10.21511/ppm.17(2).2019.01.

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In order to ensure profitability for shareholders, optimal contracting recommends the alignment between executive compensation and company performance. Large organizations have therefore adopted executives remuneration systems in order to induce positive market reaction and motivate executives. Complex compensation schemes are designed by Boards of Directors using strong pay-performance incentives that explain high levels of executive pay along with company size, demand for management skills and executive influence. However, the literature remains inconclusive on the pay-performance relationsh

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Reitenga, Austin, Steve Buchheit, Qin Jennifer Yin, and Terry Baker. "CEO Bonus Pay, Tax Policy, and Earnings Management." Journal of the American Taxation Association 24, s-1 (2002): 1–23. http://dx.doi.org/10.2308/jata.2002.24.s-1.1.

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In 1993, Congress passed Internal Revenue Code Section 162(m), which eliminated the tax deductibility of nonperformance-based executive compensation over $1 million. Recent research indicates that, as intended, Code Section 162(m) has strengthened the link between executive pay and firm performance. Although 162(m) apparently has changed executive compensation in a way desired by Congress, we hypothesize that 162(m) has indirectly influenced the financial-reporting process. Specifically, we hypothesize and find evidence to support the following: for numerous reasons associated with “qualifying

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Ra, Jinhyeok. "The Effect of Corporate Environmental and Social Performance on the Compensation of Controlling Family Executives in Large Business Group." Korean Data Analysis Society 27, no. 3 (2025): 901–19. https://doi.org/10.37727/jkdas.2025.27.3.901.

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This study investigates whether environmental and social (E&S) performance is strategically used to justify higher compensation for certain executives, particularly those from controlling families, amid growing efforts to link non-financial performance to executive pay. This study conducts panel regression analysis using individual executive compensation disclosures from listed affiliates of large business groups in Korea from 2013 to 2022, combined with data on environmental and social ratings, and derives the following results. First, the regression analysis including the interaction ter

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