Executive Compensation

Raghavendra Rau

doi:10.1561/0500000046

A Critical Review on Disclosure of Executive Compensation

Korea Financial Law Association ◽

10.15692/kjfl.12.2.9 ◽

2015 ◽

Vol 12 (2) ◽

pp. 241-274

Author(s):

Mi-Kyung Yum

Keyword(s):

Executive Compensation ◽

Critical Review

The Effect of Suitability between Business Strategy and Executive Compensation on Corporate Performance

Korean Accounting Journal ◽

10.24056/kaj.2017.10.006 ◽

2017 ◽

Vol 26 (6) ◽

pp. 45-72

Author(s):

Yu-Jin Kim ◽

Ji-Yeun Hong

Keyword(s):

Executive Compensation ◽

Business Strategy ◽

Corporate Performance

Corporate Culture and the Problem of Executive Compensation

CFA Digest ◽

10.2469/dig.v36.n2.4130 ◽

2006 ◽

Vol 36 (2) ◽

pp. 98-99

Author(s):

Stephen M. Horan

Keyword(s):

Executive Compensation ◽

Corporate Culture

The Evolution of Shareholder Voting for Executive Compensation Schemes

CFA Digest ◽

10.2469/dig.v36.n4.4297 ◽

2006 ◽

Vol 36 (4) ◽

pp. 20-22

Author(s):

Lorne Jeremy Zeiler

Keyword(s):

Executive Compensation ◽

Shareholder Voting

CEO Compensation and Acquired and Acquiring Companies in Large Corporate Acquisitions

GIS Business ◽

10.26643/gis.v11i5.3423 ◽

2016 ◽

Vol 11 (5) ◽

pp. 01-13

Author(s):

Simon Yang

Keyword(s):

Firm Performance ◽

Executive Compensation ◽

Ceo Compensation ◽

Relative Sensitivity ◽

Matched Sample ◽

Executive Pay ◽

Corporate Acquisitions ◽

Acquiring Firms ◽

Managerial Power ◽

To Receive

This paper examines the relative sensitivity of CEO compensation of both acquiring and acquired firms in the top 30 U.S. largest corporate acquisitions in each year for the period of 2003 to 2012. We find that total compensation and bonus granted to executive compensation for acquired companies, not acquiring companies, are significantly related to the amount of acquisition deal even after the size and firm performance are controlled for. Both acquiring and acquired CEOs are found to make the significantly higher compensation than the matched sample firms in the same industry and calendar year. We also find that executives with higher managerial power, as measured by a lower salary-based compensation mix, prior to a corporate acquisition are more likely to receive a higher executive pay in the year of acquisition. The association between executive compensation and managerial power seems to be stronger for acquired firms than for acquiring firms in corporate acquisition. Overall, our findings suggest that corporate acquisition has higher impacts on executive compensation for acquired firm CEOs than for acquiring firm CEOs.

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

Jurnal Sains dan Teknologi Indonesia ◽

10.29122/jsti.v11i3.835 ◽

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.