... Organizational capital Executive compensation Stock options Ghulam Abbas can be contacted at: g_abbas@iba-suk.edu.pk 26 08 2024 14 04 2025 28 07 2025 07 08 2025 19 08 2025 24 11 2025 08 12 2025 14 12 2025 In the modern business environment, intangible...

... findings imply that educational pedigree and the other markers (STEM, MBA) play a decisive role in the CEO hiring choice. Executive compensation Pay for performance CEO selection Education pedigree Historically, most CEOs were promoted from within the organization. There are obvious...

...Jooh Lee; Kyungyeon (Rachel) Koh; Eunsup Daniel Shim Purpose This study investigates the empirical association between environmental, social and corporate governance (ESG) performance and top executive compensation in the US financial services industry. Considering that financial firms can inflict...

... squares (3SLS) to address the endogeneity problems that could result from the joint determination of outside directors, firm performance, and executive compensation in Korean insurance companies. Findings The authors find that the ratio of outside directors on the board is negatively associated...

... pay gaps in the top management team and financial report readability. The author's findings have important implications for executive compensation policies and for corporate disclosure policies. KoEun Park can be contacted at: KoEun.Park@umb.edu 22 02 2022 06 06 2022 01 10 2022...

...Adam Welker Purpose Prior studies show that accounting considerations related to executive compensation impact managerial incentives, which in turn can impact real investment. These studies, however, largely omit the role of one key incentive: the duration of executive compensation. This study...

...Franziska M. Renz; Julian U. N. Vogel Purpose Aligning interests of principals and agents is the most efficient way to reduce the agency conflict. Yet, the literature on executive compensation reveals inefficiencies in providing executives with legal ownership. Thus, the authors go beyond legal...

... relation for total pay inequality. Given the saliency of the topic of executive compensation coupled with discrimination, most of the prior research (see further discussion) in the area had focused on resolving the conflict between a potential gender, race and ethnicity bias in compensation, resulting...

...Nacasius U. Ujah; Collins E. Okafor Purpose The purpose of this paper is to investigate the influence of executive compensation on the propensity to manage earnings. In particular, the authors examine an executive contractual clause known as a golden parachute (hereafter GP is interchangeably used...

...KoEun Park Purpose The purpose of this paper is to examine the relation between executive compensation of peer firms and earnings management. Given the prevalence of the competitive benchmarking practice in executive compensation, chief executive officer (CEO) compensation of potential peer firms...

...Sanjiv Jaggia; Satish Thosar Purpose The purpose of this paper is to investigate executive compensation in the finance sector during the periods surrounding the crisis with a view to determining whether compensation incentives were associated with excessive risk taking. Design/methodology...

... our SEO sample. We adopt the following screening rules to construct our event samples: the stock return data, financial statement data, and executive compensation data are available from CRSP, COMPUSTAT, and ExecuComp; to minimize the influence of outliers in the analysis, firms are excluded...

... model to examine the association between institutional ownership and the level of executive compensation at US banks. Findings Institutional investors influence executive compensation at banks with the impact being most pronounced for the CEO. Ownership by the top five investors is associated...