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Firm Performance and Compensation Structure: Performance Elasticities of Average Employee Compensation

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Author Info
Bruce A. Rayton (University of Bath Management School)

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Abstract

Agency costs are a cost of production, and firms that do a better job of minimizing these costs should exhibit better performance. This paper tests this hypothesis by calculating the performance elasticity of average employee hourly compensation for U.S. manufacturing firms. This elasticity indicates the degree of alignment between employee and shareholder objectives. The estimated elasticity is indistinguishable from zero in low performance firms, and it equals 0.193 in high performance firms. While it is difficult to know whether an elevated performance sensitivity causes better firm performance, clearly the best performers in manufacturing industries link average employee pay to performance.

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Publisher Info
Paper provided by EconWPA in its series Labor and Demography with number 9607001.

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Length: 37 pages
Date of creation: 10 Jul 1996
Date of revision: 15 Apr 1998
Handle: RePEc:wpa:wuwpla:9607001

Note: Type of Document - MS-Word 7.0 for Windows 95; prepared on IBM PC - Windows 95; pages: 37 ; figures: included. Send me e-mail if there are any problems. I can attatch a copy of the file to my response, or I can arrange another form of delivery.
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Web page: http://129.3.20.41

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Related research
Keywords: incentives; agency costs; profit-sharing; pay-performance sensitivities; firm performance;

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Find related papers by JEL classification:
J33 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Compensation Packages; Payment Methods
L14 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Transactional Relationships; Contracts and Reputation
G3 - Financial Economics - - Corporate Finance and Governance

Cited by:
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  1. Christine Marsal, 2006. "La cohérence dans la mobilisation du capital humain:une illustration de la théorie de l’architecture organisationnelle dans les banques de réseau," Working Papers FARGO 1060501, Université de Bourgogne - Latec/Fargo (Research center in Finance,organizational ARchitecture and GOvernance). [Downloadable!]
  2. Vicente Cuñat & María Guadalupe, 2005. "How Does Product Market Competition Shape Incentive Contracts?," CEP Discussion Papers dp0687, Centre for Economic Performance, LSE. [Downloadable!]
    Other versions:
  3. Lars Calmfors & Giancarlo Corsetti & Seppo Honkapohja & John Kay & Willi Leibfritz & Gilles Saint-Paul & Hans-Werner Sinn & Xavier Vives, 2004. "Pay-setting Systems in Europe: On-going Development and Possible Reforms," EEAG Report on the European Economy, CESifo Group Munich, vol. 0, pages 61-83, October. [Downloadable!]
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