...Eric Valenzuela; Michael Zheng Purpose The authors seek to analyze the impact of weak corporate governance by top executives of a firm on the firm's earnings reports. This research is meant to further emphasize the impact of co-opted executives on a firm, primarily through their impact on earnings...

... a rare instance where typical pay gaps for female workers reverse such that these executives earn pay premiums. Recently, Gupta et al. (2018) called findings for female CEO pay premiums into question, failing to find differences despite using data similar to prior studies. The authors...

.... Financial decline is characterized by high leverage attracting option compensation as higher financial leverage induces higher stock volatility and implies less cash to pay executives (Yermack, 1995). In contrast, operational decline is characterized by deteriorating operating performance irrespective...

...Emilia Vähämaa Purpose The purpose of this paper is to examine whether the gender of the top executives is associated with the strength of corporate governance mechanisms within a firm. Design/methodology/approach The paper uses panel and instrumental variable regressions on an eight-year...

...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...

...Heather S. Knewtson; John R. Nofsinger Purpose – The authors examine whether the stronger information content of chief financial officer (CFO) insider trading relative to that of chief executive officers (CEOs) results from a different willingness to exploit the information asymmetry that exists...

...Lionel Martellini; Branko Urošević Executive compensation packages are often valued in an inconsistent manner: while employee stock options (ESOs) are typically valued ex‐ante, i.e., before uncertain ties are resolved, cash bonuses are valued ex‐post, i.e., by discounting the realized cash grants...

...Obeua S. Persons Outlines previous research on the links between R&D expenditure, firm value and executive compensation; and presents a study of the relationship between R&D expenditure and total cash executive compensation in the US pharmaceutical and computer/telecommunications industries...