... corporations better prepare and adapt their governance practices to meet these challenges effectively. Originality/value This research contributes to the limited literature on the effect of natural disasters on executive compensation. By highlighting the tendency of firms to adjust CEO pay in response...

... of executive compensation (EC) and board sustainability committee initiatives (BSCIs) on both self-reported greenhouse gas emission reduction initiatives (SRGI) and actual greenhouse gas emissions (GHGE). Design/methodology/approach Through the lens of resource-based view and legitimacy and stakeholder...

...Emmanuel A. Morrison; Douglas A. Adu; Yongsheng Guo Purpose This paper provides the latest systematic literature review (SLR) of prevailing studies on the interrelationship among executive compensation, financial performance and sustainable business practices. This SLR is done in three parts: (1...

...Jonghan Park; Tianming Zhang; Spencer Pierce; Yonghong Jia Purpose The authors examine the association between corporate social responsibility (CSR) and abnormal executive compensation. The authors hypothesize that socially responsible firms are more likely to pay their executives at a level...

...Jörn Obermann; Patrick Velte This systematic literature review analyses the determinants and consequences of executive compensation-related shareholder activism and say-on-pay (SOP) votes. The review covers 71 empirical articles published between January 1995 and September 2017. The studies...

... Keywords: Executive compensation Stock options IFRS 2 SFAS 123r ABSTRACT The fundamental change in accounting rules for equity-based compensation (EBC) instituted by SFAS 123, SFAS 123r, and IFRS 2 has allowed for new insights related to a variety of research questions. This paper discusses the empirical...