Meta-standards, financial performance and senior executive compensation in China: An institutional perspective

2011 ◽  
Vol 129 (1) ◽  
pp. 119-126 ◽  
Author(s):  
Chris K.Y. Lo ◽  
Andy C.L. Yeung ◽  
T.C. Edwin Cheng
Keyword(s):  
Financial Performance ◽  
Executive Compensation ◽  
Senior Executive ◽  
Institutional Perspective

ANALISIS FAKTOR PENENTU KOMPENSASI EKSEKUTIF DAN HUBUNGAN KOMPENSASI EKSEKUTIF DENGAN KINERJA PERUSAHAAN

2013 ◽  
Vol 11 (3) ◽  
Author(s):  
Dyan Vidyatmoko ◽  
Bunasor Sanim ◽  
Hermanto Siregar ◽  
M. Said Didu
Keyword(s):  
Financial Performance ◽  
Executive Compensation ◽  
Structural Equation ◽  
Equation Model ◽  
Product Diversification ◽  
Learning Performance ◽  
Market Area ◽  
Job Complexity ◽  
Positive Correlation ◽  
Volume Output

The objectives of this research were (1) to analyse determinants of the influencing factors of the Indonesian Estate State-owned enterprises’ executive compensations; and (2) to analyse the relationship between compensation executive and firm performances. Statistical methods used for analysing these objectives were Structural Equation Model (SEM), contingency analysis, regresion analysis and qualitative analysis. The study found out that from all identified variables, executive decision mechanism, job complexity, firm size, firm ability to pay compensation, and product diversification and market expansionhad positive correlation and significant influenced to executive compensation. Human capital, business risk, executive employment market had significant correlations to executive compensation. The research had also shown a result that executive compensation provide positive correlation and significant influence towards financial performance (EBIT), customer performance (sales volume, output price, market area), internal process performance (OER target, OER realisation), and growth and learning performance (number of training investment, number of employees participated intraining). However, executive compensation did not give positive correlation and significant influenced towards financial performance (ROE) and customer performance(market share). This research also showed that direction of executive compensation was heading to company’s performance and not the opposite way.

The impact of within-industry diversification on firm performance

2018 ◽  
Vol 13 (6) ◽  
pp. 1475-1501 ◽  
Author(s):  
Varaporn Pangboonyanon ◽  
Kiattichai Kalasin
Keyword(s):  
Financial Performance ◽  
Positive Impact ◽  
Labor Costs ◽  
Institutional Perspective ◽  
Product Lines ◽  
Content Type ◽  
Linear Pattern ◽  
Coordination Costs ◽  
Industry Diversification ◽  
The Impact

Purpose The purpose of this paper is to investigate how within-industry diversification affects the financial performance of small- and medium-sized enterprises (SMEs) in emerging markets (EMs). The authors draw on both the resource-based view and the institutional perspective and argue that within-industry diversification can enhance the financial performance of SMEs in EMs. Due to institutional voids in emerging economies, SMEs can gain additional benefits from scope economies, as well as from market returns, by filling product market voids and gaps in business ecosystems, while also enjoying low input and labor costs that reduce the coordination costs of diversification. This, in turn, enhances benefits of within-industry diversification, thereby resulting in higher financial profitability. Design/methodology/approach This study employs panel data econometrics to estimate the model. The authors test hypotheses on 195 firms, originating from five countries in Southeast Asia, during the period of 2009–2014. Findings The empirical results support the arguments. Within-industry diversification has a positive impact on the performance of SMEs in EMs. These effects become weaker when the institutional contexts are more developed. Nevertheless, such effects become stronger when SMEs in EMs are more efficient. Research limitations/implications The relationship between within-industry diversification and performance is a positive linear pattern, which differs from the pattern in advanced economies. In addition to unrelated diversification, the related diversification is preferable for firms in EMs. Practical implications The paper provides implications for SMEs that aim to enhance their performance by engaging in single product lines and within-industry diversification. Originality/value This paper examines the different ways within-industry diversification can enhance SMEs performance in EM contexts.

scholarly journals The Effect of Executive Compensation on Financial Performance in Egypt

OALib ◽  
2019 ◽  
Vol 06 (12) ◽  
pp. 1-14
Author(s):  
Mohamed Adel Adam ◽  
Amr Youssef ◽  
Ahmed Mohamed Sakr
Keyword(s):  
Financial Performance ◽  
Executive Compensation

Pressures of CSR in India: an institutional perspective

2019 ◽  
Vol 12 (2) ◽  
pp. 227-242 ◽  
Author(s):  
Vijita S. Aggarwal ◽  
Aruna Jha
Keyword(s):  
Institutional Theory ◽  
Financial Performance ◽  
Conceptual Model ◽  
Developing Country ◽  
Integrative Model ◽  
Institutional Pressures ◽  
Institutional Perspective ◽  
Content Type ◽  
Institutional Embeddedness ◽  
Managerial Perceptions

Purpose Wide differences in the focus and form of corporate social responsibility (CSR) exist among countries due to the different institutional embeddedness of CSR practices. The purpose of this paper is to seek to explain them within the framework provided by institutional theory by identifying important pressures driving CSR practices. Further, it intends to extend theory by proposing a conceptual model that relates institutional pressures, CSR practices, reputation and financial performance of corporates in a developing country like India. Design/methodology/approach Drawing upon the extant literature on the constructs, the paper describes their evolution through decades and weaves relationship between them. Institutional theory provides the framework to develop hypotheses. Findings The model has its roots in Scott’s institutional theory – linking regulative, normative and cognitive pressures to CSR practices. Reputation mediates the relationship between CSR and financial performance. Practical implications The conceptual model can serve as a foundation for subsequent empirical research. An understanding of relationship between constructs in the model will help corporates to strategize CSR initiatives. At the organisational level, insight into managerial perceptions of CSR practices will help to identify the need for training, if there is a gap between what organisation intends and what managers perceive. Originality/value The authors have proposed for the first time an integrative model that will help to understand the antecedents as well as consequences of CSR practices in a developing country within a theoretical framework.

Getting Women on Board: Some Reflections on Research on Board Gender Diversity

2020 ◽  
Vol 55 (01) ◽  
pp. 2050003
Author(s):  
Kris Hardies ◽  
Diane Breesch
Keyword(s):  
Financial Performance ◽  
Executive Compensation ◽  
Gender Diversity ◽  
Future Research ◽  
Gender Research ◽  
And Gender ◽  
Board Gender Diversity ◽  
The Relationship ◽  
Broad Overview

Al-Shaer and Harakehn (2020) and Lopatta et al. (2020) study different aspects of the relationship between board gender diversity and corporate outcomes, respectively executive compensation and non-financial performance. In this discussion, we offer a broad overview of the main results of both studies, provide some points of discussion in relationship to these specific studies, and elaborate on a number of additional points that link the current studies to the broader literature on board gender diversity and gender research in accounting more generally. We conclude with some suggestions for future research.

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