The Impact of Deductibility Limits on Compensation Contracts: A Theoretical Examination

2001 ◽  
Vol 23 (s-1) ◽  
pp. 52-65 ◽  
Author(s):  
Robert M. Halperin ◽  
Young K. Kwon ◽  
Shelley C. Rhoades-Catanach
Keyword(s):  
New York ◽  
Empirical Studies ◽  
New York Times ◽  
Chief Executive ◽  
Publicly Traded ◽  
Compensation Contracts ◽  
Executive Performance ◽  
Theoretical Examination ◽  
Performance Based Compensation ◽  
The Impact

In 1993, Congress passed § 162(m) of the Internal Revenue Code. Section 162(m) disallows a deduction for compensation in excess of $1,000,000 paid to the chief executive officer (CEO) and the four highest compensated officers other than the CEO of a publicly traded corporation unless the excess is “performance-based.” Several articles in the popular and professional press (The New York Times 1993; The Journal of Taxation 1994) predicted that executives whose nonperformance-based compensation exceeded $1,000,000 before the passage of the legislation would find their salaries reduced and their performance-based compensation increased as a result of the legislation. Other predictions regarding the impact of § 162(m) have been mixed, with some commentators predicting no real effect (Burzawa 1993). While several empirical studies have examined firm reactions to § 162(m) in terms of compensation packaging, no prior research has considered the impact of this legislation on executive performance. This paper provides a theoretical examination of both firm and executive responses to the deductibility limit imposed by § 162(m). The results of this study may be useful to tax policymakers considering the effectiveness of § 162(m) in meeting Congressional objectives, and to empirical researchers examining the impact of this legislation on firm and executive performance.

scholarly journals Separated by a common language: How Breitbart and The New York Times produce different meanings from common words

Politics ◽  
2021 ◽  
pp. 026339572110129
Author(s):  
Federico Mor ◽  
Erin J Nash ◽  
Fergus Green
Keyword(s):  
New York ◽  
New York Times ◽  
Public Deliberation ◽  
Linguistic Relativity ◽  
Metalinguistic Awareness ◽  
Common Language ◽  
The New York Times ◽  
Multilingual Societies ◽  
The Impact ◽  
Political Negotiation

We build on the work by Peled and Bonotti to illuminate the impact of linguistic relativity on democratic debate. Peled and Bonotti’s focus is on multilingual societies, and their worry is that ‘unconscious epistemic effects’ can undermine political reasoning between interlocutors who do not share the same native tongue. Our article makes two contributions. First, we argue that Peled and Bonotti’s concerns about linguistic relativity are just as relevant to monolingual discourse. We use machine learning to provide novel evidence of the linguistic discrepancies between two ideologically distant groups that speak the same language: readers of Breitbart and of The New York Times. We suggest that intralinguistic relativity can be at least as harmful to successful public deliberation and political negotiation as interlinguistic relativity. Second, we endorse the building of metalinguistic awareness to address problematic kinds of linguistic relativity and argue that the method of discourse analysis we use in this article is a good way to build that awareness.

To Eat or Not to Eat: Framing of GMOs in American Media and Its Effects on Attitudes and Behaviors

2020 ◽  
Vol 42 (6) ◽  
pp. 747-775
Author(s):  
Ivanka Pjesivac ◽  
Marlit A. Hayslett ◽  
Matthew T. Binford
Keyword(s):  
New York ◽  
Genetically Modified Organisms ◽  
Genetically Modified ◽  
New York Times ◽  
Actual Behavior ◽  
Washington Post ◽  
Attitudes And Behaviors ◽  
American Media ◽  
And Behaviors ◽  
The Impact

This study examined the framing of genetically modified organisms in two American newspapers, The New York Times and the Washington Post (2000-2016) and tested the impact of risk and opportunity framing on attitudes and behaviors regarding genetically modified organisms. The content analysis ( N = 165) showed that the two newspapers did not have a dominant frame type in their coverage. A randomized three-condition experiment ( N = 182) showed that the type of framing significantly affected individuals’ attitudes and was able to change them. The type of framing affected individuals’ behavioral intentions through postexposure attitudes but was not able to significantly affect actual behavior.

From Afghanistan to Chechnya: News Coverage by Izvestia and the New York Times

2000 ◽  
Vol 77 (1) ◽  
pp. 37-49 ◽  
Author(s):  
Olga V. Malinkina ◽  
Douglas M. McLeod
Keyword(s):  
New York ◽  
News Coverage ◽  
New York Times ◽  
The United States ◽  
The New York Times ◽  
Media System ◽  
Russian Media ◽  
The Media ◽  
The Cold War ◽  
The Impact

This study analyzed newspaper coverage of conflicts in Afghanistan and Chechnya by the New York Times and the Russian newspaper Izvestia to examine the impact of political change on news coverage. The Soviet Union's dissolution included dramatic changes to the Russian media system. In addition, the dissipation of the Cold War changed the foreign policy of the United States. A content analysis revealed that the changes to the media system in Russia had a profound impact on Izvestia's coverage, but political changes had little impact on the New York Times' coverage.

Exploring the Determinants of Broadway Show Success

1998 ◽  
Vol 35 (3) ◽  
pp. 370-383 ◽  
Author(s):  
Srinivas K. Reddy ◽  
Vanitha Swaminathan ◽  
Carol M. Motley
Keyword(s):  
New York ◽  
Information Sources ◽  
New York Times ◽  
Differential Impact ◽  
Daily News ◽  
Types Of Information ◽  
Ticket Prices ◽  
The Impact ◽  
Selection Of ◽  
Better Than

This study investigates the determinants of success of an experiential good: Broadway shows. The authors focus on the sources and types of information used in the selection of an artistic event and discuss the impact of critics’ reviews on the length of a show's run and attendance. In addition, the authors empirically determine the influence of other variables, such as previews, newspaper advertising, ticket prices, show type, talent characteristics, and timing of opening. The results indicate that New York newspaper theater critics have a significant impact on the success of Broadway shows. It is also found that the newspaper critics have a differential impact, with the critic from the New York Times yielding nearly twice as much influence as critics from the Daily News or the New York Post. Theater critics, it appears, are not only predictors but influencers as well. Among the various show types, musicals appear to fare better than other categories of shows. Previews have a significant impact on the attendance, but not on the longevity, of Broadway shows. Advertising also has a significant impact on both longevity and attendance. However, the characteristics of the key talent do not have a consistently significant influence on show success. In addition, ticket prices do not have a significant relationship with either longevity or attendance. The results indicate that there is an overwhelming impact of information sources, particularly the influence of critics’ reviews, on the success of Broadway shows. The authors discuss the implications of these results for the theater industry.

scholarly journals (Sub)titles in cinematic virtual reality: a descriptive study

2021 ◽  
Author(s):  
Belén Agulló ◽  
◽  
Anna Matamala ◽  
Keyword(s):  
New York ◽  
Virtual Reality ◽  
State Of The Art ◽  
New York Times ◽  
Descriptive Study ◽  
The State ◽  
Corpus Analysis ◽  
Content Creation ◽  
Standard Practices ◽  
The Impact

Virtual reality has attracted the attention of industry and researchers. Its applications for entertainment and audiovisual content creation are endless. Filmmakers are experimenting with different techniques to create immersive stories. Also, subtitle creators and researchers are finding new ways to implement (sub)titles in this new medium. In this article, the state-of-the-art of cinematic virtual reality content is presented and the current challenges faced by filmmakers when dealing with this medium and the impact of immersive content on subtitling practices are discussed. Moreover, the different studies on subtitles in 360º videos carried out so far and the obtained results are reviewed. Finally, the results of a corpus analysis are presented in order to illustrate the current subtitle practices by The New York Times and the BBC. The results have shed some light on issues such as position, innovative graphic strategies or the different functions, challenging current subtitling standard practices in 2D content.

Investigating status hierarchies with media analysis: Muslims, Jews, and Catholics in The New York Times and The Guardian headlines, 1985–2014

2018 ◽  
Vol 59 (3) ◽  
pp. 239-257 ◽  
Author(s):  
Erik Bleich ◽  
Hasher Nisar ◽  
Cara Vazquez
Keyword(s):  
New York ◽  
Research Agenda ◽  
New York Times ◽  
Media Analysis ◽  
The New York Times ◽  
Media Portrayals ◽  
Time Period ◽  
Highly Sensitive ◽  
The Guardian ◽  
The Impact

Media analyses can help expand our understanding of how hierarchies are expressed and of how they evolve across time and place. In this article, we compare coverage of Muslims, Jews, and Catholics in The New York Times and The Guardian headlines over a 30-year time period. In aggregate, our data show that media portrayals of groups are relatively stable over the span of decades rather than highly sensitive to the impact of events at any given point in time. In keeping with the findings of surveys, Muslims are generally associated with more negativity than Catholics or Jews. At the same time, our data also reveal information that nuances what traditional surveys have shown. For example, Jews are portrayed consistently more positively than Catholics in our analysis; in addition, while headlines about Catholics are more positive than those about Muslims in The New York Times, the tone of headlines about the two groups is indistinguishable in The Guardian. The methods and the findings introduced here contribute to the research agenda of scholars concerned with identifying, tracking, and understanding status hierarchies.

scholarly journals Media Ownership and Bias: Evidence by the Washington Post’s Reporting after Amazon’s Acquisition in 2013

2020 ◽  
Vol 1 (3) ◽  
Author(s):  
Tongyi Jin ◽  
Altynay Abilgaziyeva ◽  
Tsz Ting Lam
Keyword(s):  
New York ◽  
Media Coverage ◽  
New York Times ◽  
Washington Post ◽  
Media Ownership ◽  
Difference In Differences ◽  
The New York Times ◽  
Publication Time ◽  
The Difference ◽  
The Impact

This study examines the impact of ownership change on media coverage by investigating the impact of Jeff Bezos's (Amazon's owner) purchase of the Washington Post (WP) in October 2013. We collect all articles that have Amazon mentions published by WP and the New York Times (NYT) for 12 months before and 12 months after the acquisition. Then, we use the difference-in-differences method to compare changes in sentiment, length, and time of publication of the articles reported by WP compared to NYT. From the comparison, we show that Amazon's acquisition has posed a certain extent of influence on the publication time of the articles. Our findings highlight that ownership change limits the media's ability to fulfill its role as a watchdog without interference. 

scholarly journals A Comparative Analysis of War Metaphors in COVID-19 Reports in New York Times and China Daily

2021 ◽  
Vol 5 (5) ◽  
pp. 86-91
Author(s):  
Yanmei Xiao
Keyword(s):  
New York ◽  
Comparative Analysis ◽  
New York Times ◽  
Economic Sector ◽  
Chinese People ◽  
Metaphor Analysis ◽  
Critical Metaphor Analysis ◽  
Trade War ◽  
The Impact ◽  
China Daily

This paper analyzed the use of war metaphors in COVID-19 news reported by the New York Times (NYT) in comparison to the China Daily from the 1st of February 2020 to the 29th of February 2020. Based on self-selected corpus from these two newspapers, a study was conducted to compare the contrasting lexis between NYT and China Daily, as well as to analyze the reasons for their differences using the Critical Metaphor Analysis (CMA). It was found that China Daily preferred using war metaphors in COVID-19 reports and war-related words such as “fight,” “combat,” and “battle.” These words appeared frequently which demonstrated that Chinese people were fighting against the pandemic. However, these words were far less used in the NYT reports compared to China Daily and the use of these words were more related to the election, trade war, etc. This reflected their focus which was more on the impact of COVID-19 on politics and the economic sector.

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