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Accounting x Wages, Compensation, and Labour Costs x clear all

Auditor Conservatism, Incentive Compensation, and the Quality of Financial Reporting

Ravi Singh and Ian Larkin.

in The Journal of Law, Economics, and Organization

November 2015; p ublished online June 2015 .

Journal Article. Subjects: Information, Knowledge, and Uncertainy; Corporate Governance; Mergers and Acquisitions; Corporate Regulation; Law and Economics; Accounting; Wages, Compensation, and Labour Costs. 13040 words.

This paper examines how performance-based compensation for managers influences their reporting behavior and the resulting stance auditors take when deciding whether to certify a manager’s...

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Executive Compensation Incentives Contingent on Long-Term Accounting Performance

Zhi Li and Lingling Wang.

in The Review of Financial Studies

June 2016; p ublished online May 2016 .

Journal Article. Subjects: Human Resource Management; Wages, Compensation, and Labour Costs; Corporate Governance; Accounting. 20336 words.

The percentage of S&P 500 firms using multiyear accounting-based performance (MAP) incentives for CEOs increased from 16.5% in 1996 to 43.3% in 2008. The use and design of MAP incentives...

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Executive pay and shareholder litigation

Lin Peng and Ailsa Röell.

in Review of Finance

March 2008; p ublished online January 2007 .

Journal Article. Subjects: Corporate Governance; Mergers and Acquisitions; Wages, Compensation, and Labour Costs; Law and Economics; Accounting. 16908 words.

The paper examines the impact of executive compensation on private securities litigation. We find that incentive pay in the form of options increases the probability of securities class...

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Incentives, Targeting, and Firm Performance: An Analysis of Non-executive Stock Options

Yael V. Hochberg and Laura Lindsey.

in The Review of Financial Studies

November 2010; p ublished online October 2010 .

Journal Article. Subjects: Wages, Compensation, and Labour Costs; Production and Organizations; Corporate Governance; Particular Labour Markets; Accounting; Labour and Demographic Economics. 18659 words.

We examine whether options granted to non-executive employees affect firm performance. Using new data on option programs, we explore the link between broad-based option programs, option...

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