Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 13 of 13 for “"incentive compensation"”.
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Incentive compensation : bonusing and motivation
… of the year bonuses. Currently, there are two compensation ideals, merit-based versus incentive-based. Merit based compensation correlates compensation to one's job performance, whereas incentive based on set goals and correlates bonus rewards before the time frame used to evaluate the …
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Effect of board independence on incentive compensation and compensation disclosure : evidence from Europe
… the structure and disclosure of executive compensation. I find that European companies with more insiders on their boards grant their executives more incentive compensation, after controlling for the level and economic determinants of executive compensation. This effect is more pronounced …
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Impacts of Top Five Executives’ Compensation on Employee Wages
This paper studies the impacts of incentive compensation to the top five executives on employee wages. We employ pay-performance sensitivity (PPS) to measure executive incentive compensation. Using data for firms from Wharton Research Data Services over 1992 to 2017 period, we find that there …
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Influences on Controllers' Non-GAAP Reporting Decisions
… Financial Officer (CFO) power and controller incentive compensation, on a controller’s decision to opportunistically report non-GAAP earnings in response to a directive from the CFO to manipulate the measure. In addition, the impact of three internal factors is analyzed in relation to the …
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Analyzing the Effects of a Performance Pay Plan on Manager Performance in an Accounting Firm
… trend in productivity and a desire for a formal incentive compensation plan. Performance of manager and senior manager accountants were analyzed across two departments over a five year period. A definitive account of the effects of the intervention is limited by the case-¬study design, but the …
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A study on capital structure and corporate governance
… between capital structure and managerial incentive compensation (one of key measures of corporate governance). Researchers acknowledge that the two interact to each other and the interaction should affect their optimal determination, but few studies formally consider the interaction. This …
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Effect of executive compensation on firm performance
… also leads to the higher risk-taking. While CEO incentive compensation has been perceived mixed on its effectiveness, this study provides support to the equity-based CEO compensation in reducing agency conflicts between CEOs and shareholders.
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Managerial Risk-Taking and CEO Excess Compensation
This paper examines risk taking and CEO excess compensation problems in U.S firms to determine their impact on shareholders wealth. Literature suggests a positive effect of CEO incentive risk and strong corporate governance on CEO risk taking. Furthermore, the strong governance mitigates excess …
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Risk-Return Tradeoffs and Managerial incentives
… and firms respond by providing risk-taking incentives to mitigate these costs. The underlying assumption in this literature is that increasing shareholder value requires increasing risk, yet there is limited empirical evidence supporting this assumption or the role of such risk-return …
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The Effects of Executive Compensation and Auditor Industry Specialization on Financial Reporting Executives\' Decision-Making during a Potential Restatement That Will Lead to a "Clawback"
… restatement, a clawback is utilized to recover incentive compensation that was previously paid out to a manager based on the misstatement. My study investigates financial reporting executives' (FREs) decision-making after the external auditors have proposed a restatement that will lead to a …
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Three Essays on Compensation and the Board of Directors
… the composition of CEO pay, thus affecting CEO incentives. I pursue two potential explanations for our findings—changes in board composition and changes in director behavior after SOX. I do not find evidence that the director-specific component in CEO pay is due to changes in board composition. …
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Mitigating secondary agency problems: examining the impact of share option compensation for non-executive directors on CEO pay incentives and earnings management
… first, it analyses trends in share option compensation for NEDs during the pre–King III period (before they were stopped). The idea is to determine whether the decision to stop them was triggered by a significant increase in their use. The trend analysis is extended to observe changes in …