IDEAS home Printed from https://ideas.repec.org/r/eee/jaecon/v16y1993i1-3p25-53.html

Incentive efficiency of compensation based on accounting and market performance

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Cohen, Shira & Kadach, Igor & Ormazabal, Gaizka & Reichelstein, Stefan, 2022. "Executive compensation tied to ESG performance: International evidence," ZEW Discussion Papers 22-051, ZEW - Leibniz Centre for European Economic Research.
  2. Kulich, C. & Trojanowski, G. & Ryan, M. & Haslam, S.A. & Renneboog, L.D.R., 2010. "Who gets the Carrot and Who gets the Stick? Evidence of Gender Disparities in Executive Remuneration," Other publications TiSEM 52bce888-01d5-48a7-a674-0, Tilburg University, School of Economics and Management.
  3. Wei Zhang & Steven F. Cahan & Arthur C. Allen, 2005. "Insider Trading and Pay‐Performance Sensitivity: An Empirical Analysis," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(9‐10), pages 1887-1919, November.
  4. Sunil Dutta & Stefan Reichelstein, 1999. "Asset Valuation and Performance Measurement in a Dynamic Agency Setting," Review of Accounting Studies, Springer, vol. 4(3), pages 235-258, December.
  5. Antonio E. Bernardo & Hongbin Cai & Jiang Luo, 2016. "Earnings vs. stock-price based incentives in managerial compensation contracts," Review of Accounting Studies, Springer, vol. 21(1), pages 316-348, March.
  6. Holden, Craig W. & Kim, Daniel S., 2017. "Performance share plans: Valuation and empirical tests," Journal of Corporate Finance, Elsevier, vol. 44(C), pages 99-125.
  7. Calcagno, Riccardo & Heider, Florian, 2021. "Stock-based pay, liquidity, and the role of market making," Journal of Economic Theory, Elsevier, vol. 197(C).
  8. Sunil Dutta & Stefan Reichelstein, 2003. "Leading Indicator Variables, Performance Measurement, and Long‐Term Versus Short‐Term Contracts," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 41(5), pages 837-866, December.
  9. Heider, Florian & Calcagno, Riccardo, 2016. "Liquidity, Information Aggregation, and Market-Based Pay in an Efficient Market," CEPR Discussion Papers 11298, Centre for Economic Policy Research.
  10. Renneboog, L.D.R. & Trojanowski, G., 2002. "The Managerial Labor Market and the Governance Role of Shareholder Control Structures in the UK," Discussion Paper 2002-68, Tilburg University, Center for Economic Research.
  11. Wei Zhang & Steven F. Cahan & Arthur C. Allen, 2005. "Insider Trading and Pay-Performance Sensitivity: An Empirical Analysis," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(9-10), pages 1887-1919.
  12. Johnson, Marilyn F. & Nelson, Karen K. & Shackell, Margaret B., 2001. "An Empirical Analysis of the SEC's 1992 Proxy Reforms on Executive Compensation," Research Papers 1679, Stanford University, Graduate School of Business.
  13. Carlos Corona, 2009. "Dynamic performance measurement with intangible assets," Review of Accounting Studies, Springer, vol. 14(2), pages 314-348, September.
  14. Antonio Davila & Mohan Venkatachalam, 2004. "The Relevance of Non-financial Performance Measures for CEO Compensation: Evidence from the Airline Industry," Review of Accounting Studies, Springer, vol. 9(4), pages 443-464, December.
  15. Viktoria Diser & Christian Hofmann, 2018. "Hedging and accounting-based RPE contracts for powerful CEOs," Journal of Business Economics, Springer, vol. 88(7), pages 941-970, September.
  16. Chongwoo Choe, 2006. "Optimal CEO Compensation: Some Equivalence Results," Journal of Labor Economics, University of Chicago Press, vol. 24(1), pages 171-201, January.
  17. Farzan Yahya & Zahiruddin B. Ghazali, 2017. "Effectiveness of board governance and dividend policy as alignment mechanisms to firm performance and CEO compensation," Cogent Business & Management, Taylor & Francis Journals, vol. 4(1), pages 1398124-139, January.
  18. Peter O. Christensen & Gerald A. Feltham, 2000. "Market Performance Measures and Disclosure of Private Management Information in Capital Markets," Review of Accounting Studies, Springer, vol. 5(4), pages 301-329, December.
  19. Gerald A. Feltham & Martin G. H. Wu, 2000. "Public Reports, Information Acquisition by Investors, and Management Incentives," Review of Accounting Studies, Springer, vol. 5(2), pages 155-190, June.
  20. Gerald A. Feltham & Martin G. H. Wu, 2001. "Incentive Efficiency of Stock versus Options," Review of Accounting Studies, Springer, vol. 6(1), pages 7-28, March.
  21. Rogerson, William P, 1997. "Intertemporal Cost Allocation and Managerial Investment Incentives: A Theory Explaining the Use of Economic Value Added as a Performance Measure," Journal of Political Economy, University of Chicago Press, vol. 105(4), pages 770-795, August.
  22. Barbara Schondube-Pirchegger & Jens Robert Schondube, 2010. "On the Appropriateness of Performance-Based Compensation for Supervisory Board Members - An Agency Theoretic Approach," European Accounting Review, Taylor & Francis Journals, vol. 19(4), pages 817-835.
  23. Dutta, Sunil & Reichelstein, Stefan J., 2002. "Leading Indicator Variables, Performance Measurement and Long-Term versus Short-Term Contracts," Research Papers 1756, Stanford University, Graduate School of Business.
  24. Paul E. Fischer & Robert E. Verrecchia, 1997. "The Effect of Limited Liability on the Market Response to Disclosure," Contemporary Accounting Research, John Wiley & Sons, vol. 14(3), pages 515-541, September.
  25. Shane Dikolli & Igor Vaysman, 2006. "Contracting on the Stock Price and Forward-Looking Performance Measures," European Accounting Review, Taylor & Francis Journals, vol. 15(4), pages 445-464.
  26. Pascal Frantz, 1999. "Discretionary write-downs, write-offs, and other restructuring provisions: a signaling approach," Accounting and Business Research, Taylor & Francis Journals, vol. 29(2), pages 109-121.
  27. Pandher, Gurupdesh, 2022. "Determinants of Return-maximizing CEO Equity & Cash compensation," International Review of Economics & Finance, Elsevier, vol. 79(C), pages 154-168.
  28. Lambert, Richard A., 2001. "Contracting theory and accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 3-87, December.
  29. Alexis H. Kunz & Thomas Pfeiffer, 2001. "Kapitalmarktorientierte Unternehmenspublizität und der Informationsverbund zwischen in- und externem Rechnungswesen," Schmalenbach Journal of Business Research, Springer, vol. 53(5), pages 500-530, August.
  30. Pandher, Gurupdesh S. & Vu, Joseph D., 2018. "Divisional managers' compensation to maximize spillovers and cooperation," International Review of Economics & Finance, Elsevier, vol. 54(C), pages 44-54.
  31. Baiman, Stanley & Verrecchia, Robert E., 1995. "Earnings and price-based compensation contracts in the presence of discretionary trading and incomplete contracting," Journal of Accounting and Economics, Elsevier, vol. 20(1), pages 93-121, July.
  32. Gerald J. Lobo & Michael Neel & Adrienne Rhodes, 2018. "Accounting comparability and relative performance evaluation in CEO compensation," Review of Accounting Studies, Springer, vol. 23(3), pages 1137-1176, September.
  33. Dutta, Sunil & Reichelstein, Stefan J., 2004. "Stock Price, Earnings and Book Value in Managerial Performance Measures," Research Papers 1873, Stanford University, Graduate School of Business.
  34. Suresh Govindaraj & Ram T. S. Ramakrishnan, 2001. "Accounting Earnings Processes, Inter-temporal Incentives and Their Implications for Valuation," Review of Accounting Studies, Springer, vol. 6(4), pages 427-457, December.
  35. Stacey Beaumont & Raluca Ratiu & David Reeb & Glenn Boyle & Philip Brown & Alexander Szimayer & Raymond Silva Rosa & David Hillier & Patrick McColgan & Athanasios Tsekeris & Bryan Howieson & Zoltan Ma, 2016. "Comments on Shan and Walter: ‘Towards a Set of Design Principles for Executive Compensation Contracts’," Abacus, Accounting Foundation, University of Sydney, vol. 52(4), pages 685-771, December.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.