The impact of the high technology crisis on CEO compensation

This study examines the impact of board governance mechanisms on the pay of Chief Executive Officers (CEOs) using a sample of major French listed companies for the 2009–2011 period. The results show that CEO pay is negatively associated with the presence of a family CEO and positively associated with board size, busy directors, board meetings, and compensation committee independence. We provide further evidence that CEO compensation increases with firm size, and both present and past performance. Our study casts doubt on the effectiveness of formal board attributes in constraining CEO compensation.

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Dampak Spillover Penanaman Modal Asing terhadap Produktivitas Industri Manufaktur Medium-High Technology di Indonesia

Jurnal Samudra Ekonomi dan Bisnis ◽

10.33059/jseb.v12i1.2138 ◽

2020 ◽

Vol 12 (1) ◽

pp. 1-17

Author(s):

Samuel Kharis Harianto ◽

Dyah Wulan Sari

Keyword(s):

Manufacturing Industry ◽

High Technology ◽

Foreign Firms ◽

Investment Policies ◽

Positive Spillover ◽

Multiple Regression Method ◽

Forward Linkage ◽

The Impact ◽

Domestic Companies ◽

Local Firms

This study examines the impact of foreign presence in the Medium-High and High technology manufacturing industry in Indonesia. Using a balanced panel data that consists of 2,397 firms and in the year of 2010-2014, the data was estimated using the multiple regression method. The results show that there is positive spillover when local and foreign firms are in the same industry. Conversely, in different industries, negative spillover occurs in forward linkage when local firms buy the output of foreign firms and no spillover occurs in backward linkage when local firms become the suppliers of foreign firms. The Indonesian government must assure that foreign investment policies must benefit the domestic companies, considering there are some potential losses for domestic enterprises by the presence of foreign direct investment in the domestic market.

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Computer Self-Efficacy and Organizational Culture In Affecting Technology Acceptance Model

Turkish Journal of Computer and Mathematics Education (TURCOMAT) ◽

10.17762/turcomat.v12i5.997 ◽

2021 ◽

Vol 12 (5) ◽

pp. 484-489

Author(s):

Ulfah Mediaty Arief Et al.

Keyword(s):

Organizational Culture ◽

Technology Acceptance ◽

Technology Acceptance Model ◽

Self Efficacy ◽

High Technology ◽

Ease Of Use ◽

Perceived Ease Of Use ◽

Substantial Impact ◽

Acceptance Model ◽

The Impact

As the leading provider of education, teachers need to have high technology adoption skills. There is LMS technology in inputs that can streamline learning practices. Mostly with inclusion of the impact of organizational culture and machine self-efficacy on LMS Schoology, this study aims to see the capacity of technology acceptance by teachers using the Technology Acceptance Model (TAM).The results of the study using the model described above for teachers in the cities of Salatiga and Boyolali show that organizational culture does not have a major impact on attitude or purpose to use towards LMS Schoology.The self-efficacy of computers may not affect perceived utility, but has a substantial impact on perceived ease of use. The model also indicates that teachers, while they find it difficult to incorporate it, have a positive attitude towards the nature of LMS technology.

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CEO Compensation and Firm Performance: The Role of ESG Transparency

Indonesian Journal of Sustainability Accounting and Management ◽

10.28992/ijsam.v4i2.225 ◽

2020 ◽

Vol 4 (2) ◽

pp. 278

Author(s):

Chetna Rath ◽

Florentina Kurniasari ◽

Malabika Deo

Keyword(s):

Firm Performance ◽

Chief Executive Officers ◽

Ceo Compensation ◽

Negative Relationship ◽

Chief Executive ◽

Long Run ◽

Ceo Pay ◽

Executive Officers ◽

The Impact

Chief executive officers (CEOs) of environmental, social, and governance (ESG) firms are known to take lesser pay and engage themselves in corporate social responsibility activities to achieve the dual objective of the enhancement of firm’s performance as well as benefit for stakeholders in the long run. This study examines the role of ESG transparency in strengthening the impact of firm performance on total CEO pay in ESG firms. A panel of 67 firms for the period of 2014–2019 has been analyzed using the two-step system GMM model, with NSE Nifty 100 ESG Index as the data sample and ESG scores from Bloomberg database as a proxy for transparency. Findings reveal that environmental and governance disclosure scores have the potential to intensify the negative relationship between firm performance and CEO compensation, while social disclosure scores do not. In addition, various firm-specific, board-specific, and CEO-specific attributes have also been considered controls affecting remuneration. This paper contributes to the literature by exploring the effect of exhibiting ESG transparency and its nexus with CEO pay as well as firm performance.

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CEO compensation, CEO attributes and tax aggressiveness: evidence from French firms listed on the CAC 40

Journal of Financial Crime ◽

10.1108/jfc-10-2020-0202 ◽

2021 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Sawssan Jbir ◽

Souhir Neifar ◽

Yosra Makni Fourati

Keyword(s):

Ceo Compensation ◽

Chief Executive ◽

Least Square ◽

Annual Reports ◽

Content Type ◽

Tax Aggressiveness ◽

Ceo Tenure ◽

Negative Effect ◽

The Impact ◽

Ceo Attributes

Purpose This paper aims to examine the impact of CEO (chief executive officer) compensation and CEO attributes on the level of tax aggressiveness of French companies. Design/methodology/approach The sample comprises 180 firm-year observations of 40 companies listed on the CAC 40 during the period ranging from 2008 to 2018. For the purpose of overcoming the problems of heteroscedasticity and autocorrelation, the authors apply the generalized least square panel regression. Findings This study’s results corroborate the importance of CEO compensation and CEO attributes as determinants of tax aggressiveness. In addition, the authors come up with the fact that CEO compensation has a negative effect on tax aggressiveness, and that older CEOs and CEOs with accounting expertise are negatively linked with tax aggressiveness. The authors also find out that there is a positive relationship between the CEO tenure and tax aggressiveness. Moreover, the authors report that foreign CEOs are more likely to engage in tax aggressiveness practices than local CEOs. Research limitations/implications The unavailability of all annual reports and the use of only one proxy to measure tax aggressiveness present limitations. This study shows significant implications for shareholders, regulators and researchers. As a matter of fact, shareholders will observe the effect of appointing a foreign CEO on the tax aggressiveness level. This study may also provide regulators with new ideas regarding the role of the CEO and its impact on aggressive decision-making. And it brings forth new insight for researchers through adding a foreign CEO as a new determinant of tax aggressiveness. Originality/value According to the authors’ knowledge, this study is the first to provide empirical evidence regarding the effect of both CEO compensation and CEO attributes on tax aggressiveness. It also looks into the impact of a foreign CEO on tax aggressiveness.

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