Advanced Search
MyIDEAS: Login

Impact of Job Complexity and Performance on CFO Compensation

Contents:

Author Info

  • Jennifer Yin

    (The University of Texas at San Antonio)

  • Steven Balsam

    (Temple University)

  • Afshad Irani

    (University of New Hampshire)

Registered author(s):

    Abstract

    This study investigates the impact of job complexity and firm as well as CFO-specific performance on CFO compensation. We examine job complexity in terms of the intricacies of a firm’s operations and whether the CFO serves on the Board of Directors. Accounting and stock market rates of return measure overall firm performance while the magnitude and success of the CFO’s interactions with financial analysts along with CFO’s use of accounting discretion to achieve earnings targets proxy for CFO-specific performance. We find that, consistent with our predictions, job complexity and performance (firm and CFO-specific) affect CFO compensation.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://business.utsa.edu/wps/acc/0097ACC-428-2009.pdf
    File Function: Full text
    Download Restriction: no

    Bibliographic Info

    Paper provided by College of Business, University of Texas at San Antonio in its series Working Papers with number 0097.

    as in new window
    Length: 32 pages
    Date of creation:
    Date of revision:
    Handle: RePEc:tsa:wpaper:0097

    Contact details of provider:
    Postal: 6900 North Loop 1604 West, San Antonio, TX 78249-0631
    Phone: 210.458.4313
    Fax: 210.458.4308
    Web page: http://business.utsa.edu/wps
    More information through EDIRC

    Related research

    Keywords: Chief operating office; Executive compensation;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:tsa:wpaper:0097. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Eddie Salinas).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.