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Impact of Job Complexity and Performance on CFO Compensation


  • Jennifer Yin

    (The University of Texas at San Antonio)

  • Steven Balsam

    (Temple University)

  • Afshad Irani

    (University of New Hampshire)


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.

Suggested Citation

  • Jennifer Yin & Steven Balsam & Afshad Irani, 2009. "Impact of Job Complexity and Performance on CFO Compensation," Working Papers 0097, College of Business, University of Texas at San Antonio.
  • Handle: RePEc:tsa:wpaper:0097

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    More about this item


    Chief operating office; Executive compensation;

    JEL classification:

    • J33 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Compensation Packages; Payment Methods
    • L2 - Industrial Organization - - Firm Objectives, Organization, and Behavior
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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