... heterogeneity Risk-taking incentives Firm risk Firm performance Executive compensation G30 G32 Corporations' willingness to take risks in the pursuit of profitable opportunities is essential for economic growth (Baumol et al., 2007 ; John et al., 2008). Risk-averse managers...

... is associated with higher shareholder support for executive compensation. We utilize an aggregate measure of attributes for compensation committee quality that includes directors’ interdependencies, their tenure, holding a chief executive officer position, the number of seats they hold and committee size...

...) with both compensation contract data and product description data available [6] . Prior to 2006, firms were not required to disclose details on executives’ compensation contracts. To avoid a potential selection bias, I exclude observations before the passage of the SEC disclosure requirements in 2006...

... to the components of executive compensation packages as tools for incentivizing managers. Our findings will help executive board members tasked with determining CEO compensation packages. Originality/value This study adds to the literature on CEO compensation by deciphering the market reaction to $1 salary...

...-based compensation using data from US firms. The key questions this study addresses are: Are firms with more females on the board more likely to link executive compensation metrics? What components and types of ESG metrics are more likely to be adopted by firms with more females on the board?. Design...

... 2023 Emerald Publishing Limited Licensed re-use rights only Firm performance Executive compensation CEO firm match Young people tend to have higher risk tolerance than older people (Gardner and Steinberg, 2005). Young CEOs with higher risk tolerance joining start-up companies are more...

...Lucia Gao; Shahbaz Sheikh; Hong Zhou Purpose The purpose of this study is to empirically examine the relationship between executive compensation linked to corporate social responsibility (CSR) and firm risk. It also explores the moderating role of CSR-linked compensation on the relationship...

... show that female executives are more likely to promote CSR than their male counterparts, and older executives are less willing to engage in CSR projects. Practical implications Adding a GP contractual clause to the executive compensation package could encourage greater engagement in CSR projects...

... for accounting conservatism in executive compensation setting. Conservatism in accounting reporting, along with other attributes such as persistence, timeliness and transparency, is valued by various firm-level stakeholders, including directors, shareholders and debt providers. This includes accounting...

...-founder firms can be adopted in other firms. Social implications The paper provides some rationale for immigration legislation to encourage the talented to come to the USA and start their business in the USA. Originality/value This paper is the first to study executive compensation practice...

...Reilly White Purpose The purpose of this paper is to investigate how the structure of both CEO and non-CEO executive compensation affects the overall risk of a firm. The author focuses on the interplay between CEO and non-CEO executive compensation structure. Design/methodology/approach...

... the stock price, managers may choose projects that produce high upfront earnings, but entail large, hidden, future risks. © Emerald Group Publishing Limited 2014 Fraud Behavioural finance CEO pay Executive compensation Options […] in the context of overvalued equity such equity...

... Emerald Group Publishing Limited 2014 Financial reporting Executive compensation Mortgage loan securitization This paper examines the business activities, financial reports, and management compensation practices of Countrywide Financial Corporation (Countrywide) in the period preceding...

... power of founders, which will consequently influence the determination of their compensation contracts. Design/methodology/approach – Multivariate tests are constructed to examine the relationship between IPO lockups and executive compensation. OLS, fixed-effect panel data model, and the Heckman...