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Dissertations / Theses on the topic 'Pay-performance sensitivity'

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Published: 4 June 2021
Last updated: 10 March 2023

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1

Koskelo, E. (Eerik). "CEO compensation and pay-for-performance sensitivity." Master's thesis, University of Oulu, 2014. http://urn.fi/URN:NBN:fi:oulu-201403131171.

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This thesis determines the state of recent developments in CEO compensation in the spirit of corresponding literature. Besides the literature review, empirical study provides further evidence on CEO pay-for-performance sensitivities in the US listed companies during 2007–2011 and containing Compustat Execucomp data of more than 33,000 CEOs from more than 3,000 companies. I build the regression similar to methods in a groundbreaking paper from Jensen and Murphy (1990a) and expecting positive and significant relationship between the change in CEO total compensation and shareholder wealth. My est
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Nellkrans, Gabriel, and Seyfi Dogan. "Pay-performance sensitivity during financial distress : Did the financial crisis change payperformance sensitivity?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-255729.

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This study examines the existence of pay-performance sensitivity in total compensation and bonus during the financial crisis, using data between 2007-2010 from Swedish 196 listed firms. We perform panel data regression analysis of CEO compensation on financial performance measured as stock returns. Our results indicate that there is, although not significant, a weak positive relationship between CEO compensation and firm performance during 2007-2010. However during 2009-2010 in a market state defined as post-crisis we find weak negative pay-performance sensitivity at a significance level of 10
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Ko, Hin-Cheung Annie. "Product market competition, corporate governance and pay-performance sensitivity." HKBU Institutional Repository, 2009. http://repository.hkbu.edu.hk/etd_ra/1063.

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4

Shaw, Paul Anthony. "CEO pay-performance sensitivity in South African financial services companies." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/27027.

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Orientation: CEO remuneration has attracted attention over the past two decades, with significant renewed interest in light of the role it is said to have played in contributing to the global financial crisis. At the heart of the issue is the perceived weak relationship between corporate performance and CEO remuneration.Research purpose: The purpose of this study was to describe the relationship between corporate performance and CEO remuneration within the South African financial services industry.Motivation for the study: The motivation for the study was to develop a deeper understanding of t
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Gomes, Paula Florência Almeida de Amorim. "A relação entre Conservadorismo Contábil e Pay-Performance Sensitivity: evidências do mercado brasileiro." Faculdade de Ciências Contábeis, 2018. http://repositorio.ufba.br/ri/handle/ri/25809.

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Submitted by Paula Florência Almeida de Amorim Gomes (contabilista.paula@gmail.com) on 2018-04-25T02:19:04Z No. of bitstreams: 2 A RELAÇÃO ENTRE CONSERVADORISMO CONTÁBIL E PAY-PERFORMANCE SENSITIVITY EVIDÊNCIAS DO MERCADO BRASILEIRO.PAULA AMORIM GOMES.pdf: 1699379 bytes, checksum: 7fbe80fd1e732bf3cac807e0f2b55c8d (MD5) A RELAÇÃO ENTRE CONSERVADORISMO CONTÁBIL E PAY-PERFORMANCE SENSITIVITY EVIDÊNCIAS DO MERCADO BRASILEIRO.PAULA AMORIM GOMES.pdf: 1699379 bytes, checksum: 7fbe80fd1e732bf3cac807e0f2b55c8d (MD5)<br>Approved for entry into archive by Marivalda Araujo (masilva@ufba.br) on 2018-04-
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Tian, Shu Banking &amp Finance Australian School of Business UNSW. "Executive compensation and firm performance." Awarded by:University of New South Wales. Banking and Finance, 2005. http://handle.unsw.edu.au/1959.4/22417.

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This study considers the determination of the ex ante pay-performance relationship. A single-period partial equilibrium model is used to show that the executive income can be expressed as a function of the firm's return expressed in dollar terms. The executive income is jointly determined by the opening firm size and current return, which function as a managerial talent proxy and self-selection mechanism respectively. Comparing to Jensen and Murphy (1990) wealth-based Pay-Performance Sensitivity (PPS), this research presents an income-based PPS. The alternative PPS not only overcomes a mislead
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Swatdikun, Trairong. "Executive pay-performance sensitivity and its consequences : empirical evidence on the role of ownership in Thailand." Thesis, University of Southampton, 2013. https://eprints.soton.ac.uk/348683/.

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Executive compensation has been extensively studied in market orientation economy; consequently the conflict of interest between the Principal and the Agent is clearly defined in a widely-held firm. A concentration-owned firm that dominates Asian capital markets have not such a conflict between the shareholders and the managers, but groups of shareholders in conflict are a concern. Since only one group of owner dominates the decision, executive compensation is hardly believed to be well established. Using a unique Thai listed company’s data between 2002 and 2008 as a sample, this study present
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Safa, Mohammad Faisal As. "Essays on Commercial Bank Risk, Regulation and Governance." ScholarWorks@UNO, 2013. http://scholarworks.uno.edu/td/1703.

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I analyze the effect of various risks faced by commercial banks on the executive compensation in banking industry. Commercial bank executives are risk averse due to the regulatory pressure in addition to board governance mechanism. Commercial banks face various risks because of the regulatory mechanism and unique asset structure of the firm. So, it is expected that they should associate their own pay and pay-performance sensitivities (PPS) with the risks their banks face. I find that bank executives associate their performance based pay with both idiosyncratic risk and systematic risk. But the
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9

Steyn, Gideon Francois. "The relationship between CEO compensation and future share returns in South Africa." Thesis, University of the Western Cape, 2015. http://hdl.handle.net/11394/5272.

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Magister Commercii - MCom<br>As a result of high economic inequality, widespread discontent with excessive chief executive officer (CEO) compensation levels is acute in South Africa (SA). Some commentators argue that instead of high levels of CEO pay causing inequality, it may be part of the solution if higher levels of CEO compensation translate into better company performance, so reducing unemployment. International studies investigating the relationship between CEO short-term cash compensation and current company performance generally report a weak or no relationship where accounting based
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JIN, Man. "An analysis of the effects of the probability of informed trading (pin) on corporate diversification discount and CEO pay-performance sensitivity : evidence from China." Digital Commons @ Lingnan University, 2011. https://commons.ln.edu.hk/fin_etd/2.

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This thesis includes estimating the probability of informed trading, PIN, developed by Easley, Kiefer and O’Hara (1996, 1997a, 1997b), for a large sample of listed firms in China from 2002 to 2008, and I use PIN to explore two independent research questions in corporate finance. First, the probability of informed trading is applied to explain the discount in value for firms with diversified business operations. Although aiming to increase firm value, the corporate diversification decision usually results in a firm value discount, for a variety of reasons, one of which is the transparency probl
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Forst, Arno. "Insider Entrenchment and CEO Compensation in Entrepreneurial Firms: An Empirical Investigation." VCU Scholars Compass, 2009. http://scholarscompass.vcu.edu/etd/1714.

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This study investigates the effects of insider entrenchment on Chief Executive Officer (CEO) compensation in firms conducting an initial public offering (IPO). The sample comprises 220 US firms that went public between 1996 and 2002. Corporate governance choices regarding entrenchment are captured by six provisions in the corporate charter and bylaws, as well as five anti-takeover statutes, which may or may not be in effect in the state of incorporation. Firm-level items are supermajority requirements for charter amendments, bylaws amendments, and merger approvals, along with the presence or a
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Singal, Manisha. "Corporate Governance and Strategic Behavior: A Study of Acquisitions and CEO Compensation Practices of Publicly-Owned and Family-Controlled Firms in S&P 500." Diss., Virginia Tech, 2008. http://hdl.handle.net/10919/77369.

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Recent research has suggested that interest alignment, i.e., the degree to which members of an organization are motivated to behave in line with organizational goals, is a source of competitive advantage that can generate rents for the firm (Gottschlag and Zollo, 2007). Drawing on agency theory, this dissertation tests whether the interest alignment premise manifests itself differently in the strategic behavior of family-controlled firms when compared to their nonfamily peers. In particular, for firms in the S&P 500, I evaluate the results of two important strategic policies; mergers and acqui
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CAROSI, ANDREA. "Il Consiglio di Amministrazione nelle Società Quotate: Teoria ed Evidenza." Doctoral thesis, Università Cattolica del Sacro Cuore, 2009. http://hdl.handle.net/10280/462.

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Il presente contributo esamina il consiglio d’amministrazione delle società aventi azioni quotate in Borsa Italiana, e le retribuzioni destinate ai suoi membri, alla luce delle numerose innovazioni dell’ordinamento giuridico italiano e seguendo quella linea di analisi recentemente proposta dalla letteratura avente alla propria base l’idea che gli amministratori possono influenzare a proprio vantaggio i termini del pay-package loro corrisposto. A tal fine l’elaborato presenta una struttura articolata in due parti, nella prima delle quali viene fornita una visione organica dell’assetto istituzi
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CAROSI, ANDREA. "Il Consiglio di Amministrazione nelle Società Quotate: Teoria ed Evidenza." Doctoral thesis, Università Cattolica del Sacro Cuore, 2009. http://hdl.handle.net/10280/462.

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Il presente contributo esamina il consiglio d’amministrazione delle società aventi azioni quotate in Borsa Italiana, e le retribuzioni destinate ai suoi membri, alla luce delle numerose innovazioni dell’ordinamento giuridico italiano e seguendo quella linea di analisi recentemente proposta dalla letteratura avente alla propria base l’idea che gli amministratori possono influenzare a proprio vantaggio i termini del pay-package loro corrisposto. A tal fine l’elaborato presenta una struttura articolata in due parti, nella prima delle quali viene fornita una visione organica dell’assetto istituzi
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15

Ching-HuaChu and 朱鏡樺. "Pay-Performance Sensitivity and Earnings Quality." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/59547873937065425754.

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碩士<br>國立成功大學<br>會計學系<br>102<br>In 2004, the modified Regulations Governing Information to be Published in Annual Reports of Public Companiesof Taiwan requires public companies to disclose the interval of CEO compensation in annual reports. Further the amended Securities and Exchange Act requires that companies whose stock listed in the Taiwan Stock Exchange (TWSE) or Over-the-counter (OTC) markets to set up the compensation committee. The purpose of these newly announced regulations is to improve the efficiency of CEO compensation. The main objective of this study is to investigate whether hig
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陳靜儀. "Agency Problems and Pay-Performance Sensitivity." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/35902048301125986299.

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碩士<br>國立彰化師範大學<br>財務金融技術學系<br>102<br>The purpose of this study is to investigate the correlation between agency problem and pay-performance sensitivity. There are many traditional agency problems and core agency problems with regard to Taiwan’s companies. This study obtains sample companies from 2005 to 2012, and understands how agency problems influence pay-performance sensitivity. The evidence suggests that regardless of a company exists that agency problems will lead to executives receive higher pay, in addition, when the company there are core agency problems, executives’ pay-performance s
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CHEN, HSUEH LING, and 陳雪玲. "Can Compensation Committee Increase Pay-Performance Sensitivity?" Thesis, 2013. http://ndltd.ncl.edu.tw/handle/82210081627118750059.

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碩士<br>國立臺北商業技術學院<br>會計財稅研究所<br>101<br>Section 14-6 of Securities Exchange Act is amended in November 24, 2010 to stipulate that corporations shall set up compensation committees. This research explores whether the mandatory compensation committee can increase pay-performance sensitivity and to provide the Board the specification establishment of compensation committee and operation model of compensation committee. The subject of this research is publicly listed companies from 2007, 2010 and 2011. The empirical results show that pay-performance sensitivity of the companies with compensation com
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Liu, Lichi, and 劉力綺. "Corporate Governance and CEO Pay-Performance Sensitivity." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/49966797804158597635.

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碩士<br>中國文化大學<br>會計學系<br>99<br>The Board is responsible for determining CEO compensation, board oversight on the ability of the past studies have shown that the company performance and CEO compensation have an effect. Therefore, the study of ownership structure and board of directors as the research variables, and the performance sensitivity of CEO compensation as the dependent variable, investigate how the ownership structure and board of directors affect the performance sensitivity of CEO compensation to reduce conflicts of interest between shareholders and managers.
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Yi-Jiun, Chen, and 陳怡君. "Financial Statement Restatements and Pay-Performance Sensitivity." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/39722333816642205721.

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碩士<br>國立彰化師範大學<br>財務金融技術學系<br>102<br>The purpose of the study is to investigate the effects of pay-performance sensitivity on the company’s financial statement restatements. Since the quality of financial statement restatemets will be questioned. To avoid executive compensation relying too much on the earnings of report, the company will redesign the compensation structure and also reduce the associativity between compensation and performance. This research takes Listed companies and OTC companies in Taiwan as examples which financial statement restates are in the period of 2006-2012. Furtherm
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Yeh, Chen-Yu, and 葉晨昱. "The Pay Performance Sensitivity Before and After Say on Pay Regulation." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/52749893116068454794.

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碩士<br>國立臺灣大學<br>會計學研究所<br>104<br>Say on Pay (SOP) is a term used for a rule in corporate law whereby a firm&apos;&apos;s shareholders have the right to vote on the emuneration of executives. SOP potentially increases scrutiny over top management’s compensation and therefore, this study investigates how SOP affects the pay-performance sensitivity of US firms. Based on ExecuComp data from 2007 to 2014 (and excluding the years 2010 and 2011), the results show that pay-performance sensitivity increased significantly after SOP became effective. When further decomposing executive pay into its ca
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Chen, Kuan-Pei, and 陳冠蓓. "Corporate Governance, Pay-Performance Sensitivity, and the Incentive Pay: Evidence from China." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/16236102368033468831.

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碩士<br>輔仁大學<br>金融與國際企業學系金融碩士班<br>102<br>This paper examines the impact of corporate governance on two types of managerial compensation, cash compensation and incentive compensation. Our analysis is based on managerial compensation in China’s public traded firms from 2003 to 2012.We also use matched sample on 198 company which using stock incentive pay from 2006 to 2012. We find that the excess control right is positively related to both types of managerial compensation, and is negatively related to the pay-performance sensitivity. Moreover, managerial compensation is positively correlated to ac
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Juan, Wei-Lin, and 阮唯林. "IFRSs Earnings Reconciliations and Executives Pay-Performance Sensitivity." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/64w38j.

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碩士<br>中原大學<br>會計研究所<br>102<br>The Financial Supervisory Commission(FSC) announced that Taiwan listed firms mandatory adoption the International Financial Reporting Standards (IFRSs) prepare financial reports from year 2013 and disclose the reconciliations of accounting change between ROC GAAP and IFRSs of year 2012 in their consolidated financial reports. This research examines whether IFRSs earnings reconciliations influences executives’ compensation in year 2012. Further, this study also distinguishes IFRSs earnings reconciliations into positive reconciliations and negative reconciliations a
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Shang-MingHuang and 黃上銘. "Stock Repurchase, Pay-Performance Sensitivity and CEO Ownership." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/32596416859476354376.

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碩士<br>國立成功大學<br>會計學系<br>102<br>The purpose of this study is to examine the relationship of stock repurchase, pay-performance sensitivity and CEO ownership. We try to answer three important repurchase questions: First, whether firms with greater pay-for-performance sensitivity tend to repurchase more. Second, whether firms with higher CEO ownership tend to buy back more. Finally, how pay-performance sensitivity and ownership together affect repurchase. We test sample comprising all TSE and over-the-counter (OTC) firms in Taiwan from 1998 to 2011 with empirical research. I find that pay-performa
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Chen, Pei-Chi, and 陳珮綺. "Executive Pay-Performance Sensitivity and Corporate Monitoring Mechanism." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/37072890861818537743.

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碩士<br>國立臺灣大學<br>財務金融學研究所<br>102<br>Owing that there is an increasing number of studies integrating executive pay-performance sensitivity yet with few using samples from Taiwan, this dissertation employs a data set of Taiwan listed firms from 2007 to 2012 to examine the association between pay-performance sensitivity and monitoring mechanisms from shareholders and the board. The main contribution of this study is to further divide executive compensation into cash compensation and equity compensation and explore the impacts of the monitoring mechanisms on these two types of pay-performance sensi
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Lin, En-Hung, and 林恩弘. "How Do Foreign Investors Influence Pay-Performance Sensitivity." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/79106073676965706885.

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碩士<br>國立中興大學<br>財務金融學系所<br>103<br>The objective of this study is to examine whether the relation between foreign in-vestors and pay-performance sensitivity. The extant literature has less examined the im-pact of foreign investors on pay-performance sensitivity. Our sample from Taiwan stock market from 2005 to 2013.We found that higher foreign investors reveal significant pay-performance sensitivity , however, lower foreign ownership do not. Our study infer that foreign investors is an important factor to monitor company. In addition, our study control self-selection model that foreign investor
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Meng-TingLiu and 劉孟婷. "The Relation between IFRS adoption and Pay-Performance Sensitivity." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/yw6up7.

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Liu, Chia-Wei, and 劉嘉惟. "CEO Pay-Performance Sensitivity, Inside Debt, and Firm Innovation." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/92qjz9.

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碩士<br>國立彰化師範大學<br>會計學系<br>105<br>This paper is to examine whether CEO pay-performance sensitivities and inside debt affect firm innovation. According to agency theory, managers may damage shareholders’ wealth for maximizing their self-interest. Previous literatures have document that CEO compensation scheme is the way for fixing this agency problem. However, different CEO compensation schemes would lead CEOs to have different risk preferences. We try to argue that high CEO pay-performance sensitivity to option would motive CEO to take high risky projects, saying in-house R&D. In other way, gra
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Wu, Shing-Jen, and 吳幸蓁. "Pay-Performance Sensitivity, Performance Threshold and Discretionary Accounting Choices--An Empirical Study." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/27056478082478715958.

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碩士<br>國立中正大學<br>會計學研究所<br>89<br>This study investigates whether increases in CEO pay-performance sensitivities (PPS) affect the CEO’s discretionary accounting choices, by examining the relation between PPS and discretionary accruals (DA), where DA are proxies for the aggregate effect of accounting choices on income. We argue that one benefit of increasing accounting income is the consequent increase in pay. Therefore, the higher the correlations between pay and reported income (higher PPS), the more income-increasing accounting choices CEO should make, hence the higher discretionary accruals.
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Hou, Pei-Xiu, and 侯佩秀. "The Influence of CEO Pay-Performance Sensitivity on Voluntary Disclosures." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/96997093875939865961.

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Tseng, Yu-Ting, and 曾郁婷. "China Compensation Committee, Pay-Performance Sensitivity, and Financial Report's Quality." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/38743564735872977998.

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碩士<br>輔仁大學<br>會計學系碩士班<br>101<br>This paper focuses on how the features of China compensation committee affect pay-performance sensitivity and the quality of financial statement. The timeframe of this paper is from 2003 to 2011 and the target of the research is A-share listed company in China. This paper first discusses if pay-performance sensitivity could be raised after the listed company establishes compensation committee. This study analyzes whether the scale of the committee, the participation of managers, and the portion of independent director in compensation committee could affect the p
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Lyu, Yunru, and 呂昀儒. "The Relationship between Blockholder Monitoring and CEO Pay-Performance Sensitivity." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/38482483493703844616.

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碩士<br>東海大學<br>企業管理學系碩士班<br>99<br>This study investigated the effect of blockholder monitoring the impact of CEO pay performance sensitivity.For this study, the performance indicators to measure by stock returns, and performance is divided into the external environment performance and internal capabilities performance. This study added a blockholder monitoring, blockholder ratio can strengthen the monitoring effect, and rate of change in blockholder can weaken the monitoring effect, observations CEO pay performance sensitivity will be affected. Divide the concept of performance into the externa
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Lee, Yuen-Ting, and 李婉婷. "Auditor Industry Specialization and Pay-Performance Sensitivity of Executive Compensation." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/71620818135979916427.

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碩士<br>國立臺灣大學<br>會計學研究所<br>100<br>This study examines whether firms have higher pay-performance sensitivity of executive compensation when audited by an industry specialist. Using a sample of publicly-traded Taiwanese companies during 2005-2010, this study finds that there is a significantly positive association between auditor industry specialization and pay-sensitivity of accounting performance. The results hold for both firm-level industry specialist and partner-level industry specialist. The findings are consistent with the optimal contracting theory that the board of directors increases th
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Hsiu-FenLi and 李秀芬. "The effect of XBRL adoption on the pay-performance sensitivity." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/mms6kc.

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碩士<br>國立成功大學<br>會計學系<br>107<br>The purpose of this paper is to investigate the effect of the XBRL mandate on pay-performance sensitivity. I posit that XBRL improves external monitoring and in turn strengthens the link between pay and performance. Irrespective of market-based or accounting-based performance measures, the empirical results reveal that pay-performance sensitivity increases after XBRL adoption. Moreover, I find that firm is likely to give more equity-based compensation after XBRL mandate. I also provide evidence that XBRL reporting improves the monitoring environment to a greater
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Lee, Wei, and 李濰. "The Relationship Between Executive Pay-Performance Sensitivity and Investment-Cash Flow Sensitivity–Evidence from China." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/16411356941795118752.

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碩士<br>輔仁大學<br>金融與國際企業學系金融碩士班<br>103<br>In this study we investigate the relation between pay-performance sensitivity and investment-cash flow Sensitivity of 2,408 listed firms in China during 2005-2014. We also examine the differences in such relationship betweenState-owned and Non- State-owned enterprises. The proxies for pay-performance sensitivity are salary pay-performance Sensitivity and incentive pay-performance sensitivity. Incentive pay includes stock and stock options that company's CEO received by the end of each year. We find that pay-performance sensitivityattenuate the relationshi
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Pei-HsuanChiang and 江沛璇. "The Effect of Mandatory XBRL Adoption on CEO Pay-performance Sensitivity." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/5x859e.

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Chien, Hung-Ling, and 簡宏凌. "The Impact of Remuneration Committee Composition on pay-performance sensitivity of executives." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/w5s4va.

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碩士<br>中原大學<br>會計研究所<br>103<br>This study explores the impact of the compensation committee on pay-performance sensitivity of executives. In addition, this research explores the above effects by classify the compensation of executives into two definitions: total compensation and dividend rewards only (including cash dividends and stock dividends). As for total compensation, I found that when the chairman serves in the compensation committee, it decreases pay-performance sensitivity of the executives. Meanwhile, when the chairman also plays the CEO role, it has negative effect on pay-performanc
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李易庭. "The Effects of Compensation/Audit Committee Overlap, Pay-Performance Sensitivity and IFRSs." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/94814328379842132611.

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碩士<br>國立彰化師範大學<br>財務金融技術學系<br>104<br>This study examines how the mandatory adoption of International Financial Reporting Standards (IFRSs) and the director overlapping (defined as overlapping membership on audit and compensation committees) affects the pay-performance sensitivity (PPS) on listed companies in Taiwan. Using 2826 firm-year observations over the period 2011-2014, we find that when IFRSs implemented, companies will increase the PPS. However, when take into account the influence of the director overlapping, we find that there will not affect the implementation of IFRSs on the PPS .B
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Chen, Siang-Fong, and 陳祥鳳. "The Effect of Controlling Owners and Compensation Committee on Pay-Performance Sensitivity." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/65684075545569246744.

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碩士<br>國立彰化師範大學<br>會計學系<br>104<br>Previous researches indicated that companies in Taiwan have controlling owners generally, and these controlling owners have effect on management and operation of companies. In 2010, the Financial Supervisory Commission required that TWSE-listed, GTSM-listed and emerging-stock Companies must establish compensation committee after 2011. Therefore, this study is to explore whether ultimate owners’ cash flow rights, the directors affiliated with controlling owners, and the divergence between ultimate owners’ board seat and cash flow rights affect the establishing e
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Hong, Shu-Li, and 洪淑莉. "The relationships among CEO''s pay-performance sensitivity, corporate governance and earning management." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/66290378281595105827.

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碩士<br>雲林科技大學<br>財務金融系碩士班<br>96<br>This study investigates the relationship between the CEO’s pay-performance sensitivity (PPS) and the CEO’s behavior of earnings management. The CEO’s behavior of manipulating accounting earnings by discretionary accruals (DA) may be related to the effective superintendence on the board of directors. Generally speaking, the board of directors designs the compensation scheme according to CEO’s achievements, and it will decrease the CEO’s behavior of manipulating accounting earning if the corporate governance mechanism works. On the contrary, it will increase the
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Wu, Si-Xuan, and 吳思萱. "The impact of the credit risk and Pay-Performance Sensitivity on CEO turnover." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/2c744z.

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碩士<br>中原大學<br>會計研究所<br>103<br>The credit rating is the score which evaluates company’s future operational condition rated by professional institution. It also reflects the company’s credit risk and solvency. Therefore, the credit rating can also be considered an indicator of executives’ performance. Except for financial industry companies, I use companies listing in Taiwan stock exchange during 2009 to 2013 to conduct this research. And I use the score of credit rating as the level of credit risk. First, I investigate whether the credit risk will have impact on CEO turnover rate. Then I tend t
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Hui-WenChang and 張惠雯. "The Effect of Compensation Committee on the Pay-Performance Sensitivity―Evidence from Taiwan." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/69726851791455601162.

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碩士<br>國立成功大學<br>會計學系碩博士班<br>101<br>Previous research indicated that effective compensation contracts can improve the incentive effect for agents, prompting agents to make their best effort to increase shareholder wealth. The Compensation Committee plays an important role in corporate governance mechanism. Prior studies have shown that the establishment of the Compensation Committee can enhance the compensation’s oversight of directors, supervisors and managerial officers, thereby increasing the sensitivity between pay and performance, strengthening the effects of pay contract, and reducing inf
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Lin, Hsinping, and 林欣屏. "A Study on the Impact of Legislation on the Director Pay-Performance Sensitivity." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/87843602674309367555.

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碩士<br>東海大學<br>財務金融學系碩士在職專班<br>99<br>This empirical research investigates how regulations regarding individual disclosure of directors’ compensation, rating of information disclosure, directors’ ownership , and establishment of independent directors (hereinafter referred to as “regulations”) affect directors’ pay-performance sensitivity. We use ROE, ROA, and RET, three proxy variables measuring firms’ performance, as explanatory variables to estimate directors’ compensation and excess compensation. Furthermore, we use a set of interactions of “regulations” dummies and firms’ performance in the
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吳亭儀. "Does Socially Responsible Firm Has Greater Pay-Performance Sensitivity on Director/Top Management?" Thesis, 2017. http://ndltd.ncl.edu.tw/handle/54v7dx.

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碩士<br>國立彰化師範大學<br>財務金融技術學系<br>105<br>Based on the data of 1,484 nonfinancial listed-companies on the Taiwan Stock Exchange (TWSE) and Gre-Tai Securities Market (GTSM) over the period from 2005 to 2015, this paper examines the linkage between firm’s engagement in Corporate Social Responsibility and the compensation on director/top management that is measured by pay-for-performance sensitivity. In recent years, the firm has paid more and more attention on Corporate Social Responsibility. Existing studied has mentioned that the relationship between the social responsibility and operational perfor
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Chen, Yi-Han, and 陳奕翰. "The Impact of the Mandatory Corporate Social Responsibility Report on CEO Pay-Performance Sensitivity." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/bg6adv.

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碩士<br>中原大學<br>會計研究所<br>105<br>This study examines the impact of mandatory disclosing corporate social responsibility (CSR) report on CEO&apos;&apos;s pay-performance sensitivity. Firms are divided into two groups. One has better social responsibility (award firms), which is based on the Excellence in Corporate Social Responsibility conducted by CommonWealth Mangazine. Another is the firm that had issued CSR reports but did not get the award (non-award firms). Since the mandatory disclosure is implemented from 2014, the data of Taiwan listed companies from 2012 to 2015 are collected. The result
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Jhou, Shen-Hao, and 周伸豪. "The Associations between Mandatory IFRS Adoption and Accounting-based Pay-performance Sensitivity: Evidence from Taiwan." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/5bfgn7.

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碩士<br>國立東華大學<br>會計與財務碩士學位學程<br>104<br>This study examines whether and how mandatory IFRS adoption in Taiwan affects the contractual usefulness of earnings information in executive compensation, as measured in pay-performance sensitivity (PPS). Extant studies indicate that the decision to use accounting performance measures in the executive compensation depends on how informative it is about the manger’s action. We posit that the transition from ROC GAAP to IFRS improves the quality of earnings, which in turn facilitates executive compensation contracting. The empirical results indicate an incr
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Li, Kaimou, and 李凱貿. "The Relationship Between Monitoring Mechanism And Incentive Pay Performance Sensitivity- The US Bank Holding Company." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/79775585015039232492.

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碩士<br>靜宜大學<br>財務金融學系<br>100<br>The agency problem between shareholders and management may be mitigated through the linkage of the executive compensation to firm performance. However, the executives have been found to be over-paid even though the firm performance is poor. Especially, the financial crisis of 2008 had highlighted the problems of “fat cat”. Therefore, to strengthen the corporate governance mechanism has been proposed to curb this phenomenon. Therefore, this study uses a sample of 172 U.S. bank holding companies during period 1996 to 2008 to examine the relationship between governa
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Liang, Shu-Wei, and 梁書瑋. "The Effect of Establishment of Compensation Committee and Its Quality on CEO Pay-Performance Sensitivity." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/59672458556770517236.

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碩士<br>東吳大學<br>會計學系<br>102<br>This study examine whether establishment of compensation committee (hereafter, CC) and its quality can improve the association between CEO cash compensation and accounting performance (i.e., the pay-performance sensitivity, PPS). Using a sample of Taiwanese listed firms over the period spanning 2009-2012, the empirical results can support our argument that CC establishment have a positive effect on PPS. However, we do find that the higher CC quality, the positive association between CEO compensation and accounting earnings is more pronounced while we focus on the p
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FU, YI-PING, and 傅怡萍. "The Association Among Pay-for-Performance Sensitivity,Corporate Governance and The Type of Earnings Management." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/34504621780851946522.

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碩士<br>國立高雄應用科技大學<br>會計系<br>104<br>The purpose of the study is to investigate the association between pay-performance sensitivity and the types of earnings management using companies, publicly listed on Taiwan Stock Exchange or Taipei Exchange during the period from year 2006 to 2014, as a sample. The empirical results show: (1) The manager within a company with high pay-performance sensitivity will prefer using real activities earnings management rather than accrual-base earnings management; (2) Comparing with low managerial ownership, high managerial ownership is more likely to mitigate the p
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Chen, Hui-Wen, and 陳惠文. "The Impact of Overlapping Financial Experts on CEO Compensation, Pay-Performance Sensitivity, and Earnings Management." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/64283019449907256627.

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碩士<br>國立臺灣大學<br>會計學研究所<br>101<br>The purpose of this study is to examine the impact of overlapping financial experts on CEO compensation, pay-performance sensitivity, and earnings management. The results support Chang et al. (2012) that financial experts sitting on both compensation and audit committees have an association with discretionary accruals and take conservative action by awarding CEO less equity-based compensation to reduce monitoring cost. Furthermore, the results show that the number of outside directorships held by overlapping directors has a positive relation with incentive-base
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Park, Jinhong. "Say on Pay, CEO Pay Sensitivities, Firm Risk and Agency Costs of Debt." Thesis, 2022. https://hdl.handle.net/2440/136414.

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I examine how Say on Pay affects firms’ agency costs of debt. Using a sample of US listed firms and employing a difference-in-differences framework, I find some evidence that higher CEO delta leads to a decrease in stock return volatilities and lower agency costs of debt, consistent with Brockman, Martin and Unlu (2010). Further, I find some evidence that this decrease in agency costs of debt is concentrated in firms with long CEO tenures and high institutional ownership, within firms that show greater responsiveness to Say on Pay, implying that Say on Pay improves corporate governance in poor
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