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Incentive Compensation When Executives Can Hedge the Market: Evidence of Relative Performance Evaluation in the Cross Section

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Author Info
Gerald Garvey (Peter F. Drucker School of Management, Claremont Graduate University)
Todd Milbourn (John M. Olin School of Business, Washington University in St. Louis.)
Abstract

Little evidence exists that firms index executive compensation to remove the influence of marketwide factors. We argue that executives can, in principle, replicate such indexation in their private portfolios. In support, we find that market risk has little effect on the use of stock-based pay for the average executive. But executives' ability to "undo" excessive market risk can be hindered by wealth constraints and inalienability of human capital. We replicate the standard result that there is little relative performance evaluation (RPE) for the average executive, but find strong evidence of RPE for younger executives and executives with less financial wealth. Copyright (c) 2003 by the American Finance Association.

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Publisher Info
Article provided by American Finance Association in its journal The Journal of Finance.

Volume (Year): 58 (2003)
Issue (Month): 4 (08)
Pages: 1557-1582
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Handle: RePEc:bla:jfinan:v:58:y:2003:i:4:p:1557-1582

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  1. Marco Celentani & Rosa Loveira-Pazó, 2004. "What Form of Relative Performance Evaluation?," Economics Working Papers 744, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
  2. Piero Gottardi & Alberto Bisin & Adriano Rampini, 2007. "Managerial Hedging and Portfolio Monitoring," Working Papers 2007_24, University of Venice "Ca' Foscari", Department of Economics. [Downloadable!]
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  3. Dirk Jenter & Fadi Kanaan, 2006. "CEO Turnover and Relative Performance Evaluation," NBER Working Papers 12068, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  4. Marco Celentani & Rosa Loveira, 2006. "A Simple Explanation of the Relative Performance Evaluation Puzzle," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 9(3), pages 525-540, July. [Downloadable!] (restricted)
  5. Paul Gregg & Sarah Jewell & Ian Tonks, 2005. "Executive Pay and Performance in the UK 1994-2002," The Centre for Market and Public Organisation 05/122, Department of Economics, University of Bristol, UK. [Downloadable!]
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This page was last updated on 2008-11-26.


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