Výsledky vyhledávání - "EXECUTIVE compensation"

CEO short‐term incentives and the agency cost of debt.

Autoři: Akins, Brian Bitting, Jonathan De Angelis, David a další

Zdroj: Contemporary Accounting Research. Jun2025, Vol. 42 Issue 2, p1388-1422. 35p.

Témata: *EXECUTIVE compensation, *REGRESSION discontinuity design, *CAPITAL costs, *AGENCY costs, *LOANS

The Impact of the New Loper Bright Decision on Executive Compensation.

Autoři: Schneider, Paul J.¹ pschneider@paisnerlitvin.com

Zdroj: Journal of Financial Service Professionals. Jan2025, Vol. 79 Issue 1, p15-23. 9p.

Témata: *EXECUTIVE compensation, APPELLATE courts, CONSTITUTIONAL courts, CHEVRON USA Inc. v. Natural Resources Defense Council Inc.

Korporace: CHEVRON Corp. 001382555 CVX

On the Informational Effectiveness of the Compensation Discussion and Analysis (CD&A): Evidence From Textual Features.

Autoři: Gao, Jieqiong Ghosh, Chinmoy Wang, Lingling

Zdroj: Journal of Accounting, Auditing & Finance. Nov2025, p1.

Témata: *EXECUTIVE compensation, *DISCLOSURE, *WAGES, *COMPENSATION management, *STOCKHOLDERS, COGNITIVE load

Geografický termín: UNITED States

Korporace: UNITED States. Securities & Exchange Commission

Nonfinancial Performance Metrics in Executive Pay and Corporate Risk‐Taking—Evidence From S&P 500 Firms.

Autoři: Wu, Wan‐Ting (Alexandra)¹ (AUTHOR) wan-ting.wu@umb.edu

Zdroj: Journal of Corporate Accounting & Finance (Wiley). Nov2025, p1. 26p. 1 Illustration.

Témata: *ENVIRONMENTAL, social, & governance factors, *EXECUTIVE compensation, *RISK-taking behavior, *CORPORATE finance, *ORGANIZATIONAL performance, *RISK management in business, *STANDARD & Poor's 500 Index

Government influence and the use of taxable income in CEO compensation.

Autoři: Cheng, Mengyao Cheng, Shijun Shen, Yifeng a další

Zdroj: Accounting & Business Research. Dec2025, Vol. 55 Issue 7, p812-844. 33p.

Témata: *EXECUTIVE compensation, *INCOME tax, *MANAGEMENT turnover, *TAX returns, *PUBLIC companies, *POWER (Social sciences), ECONOMIC conditions in China

女性董事与高管薪酬契约有效性 ——来自薪酬粘性的证据.

Alternate Title: Female Directors and Executive Compensation Contract Effectiveness: Evidence from Pay Stickiness.

Autoři: 曹哲涵¹

Zdroj: East China Economic Management. Oct2025, Vol. 39 Issue 10, p118-128. 11p.

Témata: *EXECUTIVE compensation, *CORPORATE governance, *CONFLICT of interests, *WOMEN executives, *WAGES, INCENTIVE (Psychology), SOCIOLOGY

Geografický termín: CHINA

The Role of Index Fund Ownership in the Era of Say‐on‐Pay.

Autoři: Chung, Kiseo Kim, Hwanki Brian

Zdroj: Financial Management (Wiley-Blackwell). Nov2025, p1. 21p.

Témata: *INDEX mutual funds, *EXECUTIVE compensation, *WAGES, *INSTITUTIONAL investors, *PAY for performance, *CORPORATE governance

CEO‐to‐Employee Pay Ratio and Audit Pricing.

Autoři: Wu, Pauline Zhang, Zhifang

Zdroj: Corporate Governance: An International Review. Nov2025, Vol. 33 Issue 6, p1629-1658. 30p.

Témata: *EXECUTIVE compensation, *AUDITING fees, *RISK assessment, *STAKEHOLDER analysis, *MANAGEMENT controls, INSTITUTIONAL environment

Benchmarking executive compensations: exploring fresh perspectives on chief executive officer (CEO) compensation drivers in major US corporations.

Autoři: Lee, Jooh Pati, Niranjan

Zdroj: Benchmarking: An International Journal. 2025, Vol. 32 Issue 8, p2861-2891. 31p.

Témata: *EXECUTIVE compensation, *BUSINESS size, *EXECUTIVE ability (Management), *CORPORATE governance, *BENCHMARKING (Management), *ECONOMIC sectors, EXPERIMENTAL design

Geografický termín: UNITED States

Aggregated Compensation Peer Group Disclosure and Managerial Labor Market Competition: A Network Analysis.

Autoři: GAO, RAY RUI LU, YIFEI

Zdroj: Journal of Accounting Research (John Wiley & Sons, Inc.). Oct2025, p1. 54p. 5 Illustrations.

Témata: *LABOR market, *EXECUTIVE compensation, *PAY equity, *MONETARY incentives, COMMUNICATION network analysis

Aligning Pay With Purpose: ESG‐Linked Compensation and ESG Decoupling.

Autoři: Eliwa, Yasser Saleh, Ahmed Ahmed, Ahmed Hassan

Zdroj: Business Strategy & the Environment (John Wiley & Sons, Inc). Oct2025, p1. 25p.

Témata: *EXECUTIVE compensation, *CORPORATE governance, *GREENWASHING, *SUSTAINABLE development, SUSTAINABILITY

Executive pay, committee diversity and financial performance of JSE-listed companies.

Autoři: Matemane, Reon Obagbuwa, Oloyede Gyekye, Kwabena Agyarko a další

Zdroj: South African Journal of Accounting Research. Oct2025, p1-21. 21p.

Témata: *EXECUTIVE compensation, *FINANCIAL performance, *COMMITTEES, *WAGES, *PUBLIC companies, DIVERSITY in organizations

Geografický termín: SOUTH Africa, SUB-Saharan Africa, AFRICA

Korporace: JSE Ltd.

The voice of the silence: does online voting affect corporate internal compensation gap?

Autoři: Liu, Jiming Wu, Kai

Zdroj: Accounting Forum. Oct2025, p1-30. 30p. 1 Illustration.

Témata: *MINORITY stockholders, *EXECUTIVE compensation, *INCOME inequality, *ORGANIZATIONAL performance, *POWER (Social sciences), *CORPORATE governance, INTERNET voting

Geografický termín: CHINA

CEO compensation and innovation premium.

Autoři: Mishra, Chandra S.¹ (AUTHOR) cmishra@fau.edu

Zdroj: Technology Analysis & Strategic Management. Nov2025, Vol. 37 Issue 11, p1634-1651. 18p.

Témata: *EXECUTIVE compensation, *INNOVATIONS in business, *MARKET volatility, *MARKET value, *MARKET sentiment, FIXED effects model

Some Good News, More Bad News: Two Decades of the Gender Pay Gap for Nonprofit Directors and Chief Financial Officers.

Autoři: Grasse, Nathan J. Heidbreder, Brianne Kukla-Acevedo, Sharon A. a další

Zdroj: Review of Public Personnel Administration. Dec2025, Vol. 45 Issue 4, p733-763. 31p.

Témata: *GENDER wage gap, *EXECUTIVE compensation, *MALE employees, *NONPROFIT organizations, *INCOME inequality, *LEADERSHIP, *WOMEN executives

Do independent directors inform the share of CSR criteria in executive compensation? Moderating effect of gender diversity.

Autoři: Khenissi, Mohamed Hamrouni, Amal Ben Farhat, Nadia

Zdroj: Business Ethics, the Environment & Responsibility. Oct2025, Vol. 34 Issue 4, p1316-1327. 12p.

Témata: *EXECUTIVE compensation, *SOCIAL responsibility of business, *BOARDS of directors, *CORPORATE directors, GENDER inequality

ESG pay and corporate social irresponsibility: Does culture matter?

Autoři: Roszkowska‐Menkes, Maria^1,2 (AUTHOR) maria.roszkowska@uclouvain.be

Zdroj: Business Ethics, the Environment & Responsibility. Oct2025, Vol. 34 Issue 4, p1860-1885. 26p.

Témata: *CORPORATE governance, *EXECUTIVE compensation, *MISCONDUCT in business, *STAKEHOLDER analysis, INCENTIVE (Psychology), SOCIAL context, NATIONAL character

Ex Post Settling Up of Financial Misreporting and CEO Compensation.

Autoři: Ahn, Yuyeon Han, Soong Soo Joo, Jeong Hwan a další

Zdroj: Journal of Business Finance & Accounting. Nov2025, Vol. 52 Issue 5, p2335-2362. 28p.

Témata: *CLAWBACKS (Finance), *EXECUTIVE compensation, *FINANCIAL performance, *ACCOUNTING, *ACCOUNTING fraud, *MARKET volatility

ESG Reporting, ESG Contracting, and Executive Compensation: International Evidence.

Autoři: Chen, Weiqing Sun, Chengzhu Tsang, Albert a další

Zdroj: Journal of Business Finance & Accounting. Nov2025, p1. 31p.

Témata: *EXECUTIVE compensation, *CORPORATE governance, *CORPORATE environmentalism, *REGULATORY impact analysis, *SUSTAINABLE procurement, *ORGANIZATIONAL performance, *SOCIAL accounting, GLOBAL studies

Carbon Performance and Executive Compensation: The Moderating Role of Governance.

Autoři: Alzyod, Mohammad H. Ntim, Collins G. Malagila, John K. a další

Zdroj: Business Strategy & the Environment (John Wiley & Sons, Inc). Nov2025, Vol. 34 Issue 7, p8358-8389. 32p.

Témata: *EXECUTIVE compensation, *CORPORATE governance, *ORGANIZATIONAL performance, *ENVIRONMENTAL responsibility, *GREENHOUSE gas mitigation, SUSTAINABILITY, INSTITUTIONAL theory (Sociology)