Publication Type:Academic Journal

Source(s):Journal of Accounting, Auditing & Finance. Jul2022, Vol. 37 Issue 3, p562-585. 24p. 11 Charts.

Abstract:CEO compensation in Canada is significantly lower than that in the United States. In this article, we examine the choice of, and impact on Canadian CEO Compensation, using U.S. firms in their compensation peer groups. Using a two-stage model to control...

Publication Type:Academic Journal

Source(s):Journal of Financial & Quantitative Analysis. Aug2022, Vol. 57 Issue 5, p1929-1959. 31p.

Abstract:We investigate whether external industry tournament incentives influence the design of executive-compensation contracts. Using staggered negative mobility shocks as exogenous disruptions to tournament incentives, we show that firms treated by these sho...

Publication Type:Academic Journal

Source(s):Contemporary Accounting Research. Jun2022, Vol. 39 Issue 2, p863-892. 30p.

Abstract:RÉSUMÉ: Cibles de rendement et ajustements a posteriori aux programmes incitatifs Les évaluations du rendement sont habituellement fondées sur une formule qui précise à l'avance toutes les mesures de rendement, leur poids incitatif relatif ainsi que le...

Publication Type:Periodical

Source(s):Fortune. Jun/Jul2022, Vol. 185 Issue 3, p102-110. 9p. 8 Color Photographs.

Abstract:The article focuses on the ever-increasing pay for chief executive officers (CEOs) and if a maximum wage should be implemented. The 10 "most overpaid" CEOs within the Fortune 500 list of companies are profiled, including Dexter Goei of Altice USA, Davi...

Publication Type:Academic Journal

Source(s):California Management Review. May2022, Vol. 64 Issue 3, p124-140. 17p. 3 Charts.

Abstract:Climate change has risen to board level on the corporate agenda. Under pressure from institutional investors, companies are reformulating their strategies for a low-carbon world. A novel aspect of the emerging corporate response is that executive compe...

Publication Type:Academic Journal

Source(s):Contemporary Accounting Research. Mar2022, Vol. 39 Issue 1, p607-627. 21p.

Abstract:RÉSUMÉ: Évaluation du rendement relatif et gestion des résultats Selon la théorie de l'agence conventionnelle, les entreprises devraient étalonner la rémunération de leur PDG afin d'absorber le risque systémique et d'inciter les dirigeants à travailler...

Publication Type:Academic Journal

Source(s):Journal of Financial & Quantitative Analysis. Dec2021, Vol. 56 Issue 8, p2963-2997. 35p.

Abstract:We find that contrary to popular belief, CEOs with long compensation duration do not make better long-term investment decisions. Using a comprehensive pay duration measure, we find that acquisitions conducted by CEOs with long compensation duration rec...

Publication Type:Academic Journal

Source(s):Contemporary Accounting Research. Dec2021, Vol. 38 Issue 4, p2521-2554. 34p.

Abstract:RÉSUMÉ Rôle de la rénumération en actions différée pour le maintien en poste des talents Nous vérifions dans quelle mesure l'octroi différé d'actions et d'options sur actions (rémunération différée) aide les entreprises à garder en poste leurs dirigean...

Publication Type:Academic Journal

Source(s):Journal of Accounting, Auditing & Finance. Jan2022, Vol. 37 Issue 1, p143-172. 30p. 10 Charts.

Abstract:This article investigates the changes in and the impacts of the incentive contracts of target firms that survived takeover attempts. Managers of unsuccessful takeover targets that performed poorly prior to takeover attempts received lower compensation ...

Publication Type:Academic Journal

Source(s):Contemporary Accounting Research. Dec2021, Vol. 38 Issue 4, p2723-2757. 35p.

Abstract:RÉSUMÉ: Incitatifs à la prise de risque et gestion des résultats : nouvelles données probantes Nous réexaminons l'association positive entre le véga des options sur actions et la gestion des résultats préalablement documentée par Armstrong et coll. (20...