... a somewhat controversial issue on the gender differences in CEO pay. Arun Upadhyay can be contacted at: arupadhy@fiu.edu 01 12 2021 10 02 2022 24 02 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Diversity Compensation...

...Bill Francis; Iftekhar Hasan; Yun Zhu Purpose The purpose of this paper is to examine whether or not the chief executive officers’ (CEO) compensation is affected by the compensation of the outside directors sitting on their board, who are also CEOs of other firms. Design/methodology/approach...

... types of supplemental compensation disclosures used in Pay for Performance discussions using a hand-collected sample of S&P 500 proxy statements from 2012-2014. The sample compares key characteristics of firms reporting “pocketed” pay, “market-value” pay, and “peer comparison” percentile ranking pay...

...Dr Monzurul Hoque; Sharon Kay Lee; William Bosworth; Franklin Kudo Purpose – Recently all major stock exchanges issued a requirement that listed companies have 100 percent independence on audit committees of the board of directors but now the focus has turned to compensation committees. Does 100...

...Dr Monzurul Hoque; John Robinson Purpose – Performance-based executive compensation has been well studied in the academic literature but relatively little attention has been paid to the performance metrics disclosed by corporations in their proxy statements. The paper aims to discuss this issue...

...Eric Fricke Purpose The purpose of this paper is to examine how board compensation and holdings are related to mutual fund expense ratios. Previous studies find that compensation and expense ratios are positively correlated and argue that this relationship is potential evidence of rent sharing...

...Jerry Sun; Steven F. Cahan Purpose The purpose of this paper is to investigate the economic determinants of compensation committee quality. Design/methodology/approach Sample firms were selected from the IRRC Directors' database. Compensation committee quality is measured as the factor score...

...Eahab Elsaid; Xiaoxin Wang; Wallace N. Davidson, III Purpose This paper aims to investigate an interesting yet mostly ignored distinction within external CEO successions: outside successors who have previous CEO experience and those who do not. It examines stock market reaction, compensation...

...Yudan Zheng Purpose The paper aims to study the effect of tenure on the structure of CEO compensation. The relation between CEO compensation and CEO tenure provides a good testing bed for many effects: the managerial power effect, the portfolio consideration effect, the learning effect...

... severance contracts should be more valuable in ending general CEO‐firm mismatches as the value of the severance payment either diminishes over time relative to the CEO's on‐the‐job compensation or, if the recognition of mismatch occurs after the end date of the contract, the certainty of receiving severance...

...Jorge Brusa; Wayne L. Lee; Carole Shook Purpose The purpose of this paper is to examine the effects of golden parachutes on shareholders' wealth when the measure is used as a compensation device instead of a takeover defense. The results show that the adoption of the measure has...

...Mahmoud M. Nourayi; Nalinaksha Bhattacharyya; Amin Mawani; Cameron K.J. Morrill Purpose This paper seeks to present and test a model of the association between dividend payout and executive compensation. Design/methodology/approach The authors develop a model based on Bhattacharyya whereby...

...Mahmoud M. Nourayi; Mahmoud M. Nourayi; Frank P. Daroca Purpose This paper aims to examine the impact on executive compensation (both cash and in total) of regulation, size of sales and number of employees, and nature of the business in terms of new‐economy vs traditional. Design/methodology...

...Mahmoud M. Nourayi; Giorgio Canarella; Arman Gasparyan Purpose This paper aims to examine the relation between executive compensation, firm size and firm performance on a panel of the so‐called “new economy” firms in the USA over the period 1996‐2002. Design/methodology/approach The authors...

...Mahmoud M. Nourayi; Mahmoud M. Nourayi; Steven M. Mintz Purpose The purpose of this paper is to assess the association between Chief Executive Officer (CEO) tenure, compensation, and firm's performance. Design/methodology/approach The paper compares the influence firms' performance on CEOs...

...Nina T. Dorata; Nina T. Dorata; Steven T. Petra Purpose This study seeks to examine whether CEO duality further exacerbates CEOs' motivation of self‐interest to engage in mergers and acquisitions to increase their compensation. Design/methodology/approach Regression tests using CEO...

... capital contributors “creates a countervailing” force to excessive risk‐shifting incentive. Smith and Stulz (1985) present theoretical analysis of what determines corporate hedging behavior. They demonstrate that by making compensation a more convex function of firm value shareholders can discourage...

...Nina T. Dorata; Nina T. Dorata Purpose This study aims to examine whether CEO compensation is shielded from the negative effects of restructuring charges and asset impairments following the acquisition of the controlling interest in the stock of another corporation. Design/methodology/approach...

...Karyl B. Leggio; Anand Balakrishnan; John M. Clark; Sean P. Salter Purpose Many energy firms currently compensate their risk managers with bonuses based on their ability to outperform a budget benchmark. This creates the incentive for a manager to “let it ride” (LIR) when prices move adversely...

...Wen‐Chung Guo; Shin‐Rong Shiah‐Hou; Yu‐Wen Yang Purpose The main purpose of this paper is to investigate the relative firms’ performances of equity‐based compensation schemes using a panel regression approach from Taiwanese experience. Design/methodology/approach Previous theory considers...