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Full-Text Articles in Business

Ceo Characteristics And The Choice Of Using Non-Financial Performance Measures In Compensation Contracts, Melloney C. Simerly Ph.D. Jan 2015

Ceo Characteristics And The Choice Of Using Non-Financial Performance Measures In Compensation Contracts, Melloney C. Simerly Ph.D.

Theses and Dissertations

This study examines how CEO characteristics influence the decision to use non-financial performance measures (NFPM) in compensation contracts. Specifically, I examine the CEO characteristics: gender, age, tenure, risk-aversion, overconfidence, and sensitivity of wealth. Using trait theory and the extant literature examining NFPM, females, age, tenure, and risk-aversion are expected to be positively associated with the use of NFPM while competing hypotheses are presented for overconfidence and sensitivity of wealth. Employing a two-way fixed effects method, controlling for fixed effects at the firm and year level, I find that female CEOs are positively associated with the use of NFPM because of …


Characteristics Of Firms That Commit Fraud, Genie Hanson May 2005

Characteristics Of Firms That Commit Fraud, Genie Hanson

Undergraduate Honors Capstone Projects

This research paper consists of an analysis of all issued AAERs from September 1995 through October 2003. It discusses who commits the fraud, the types of fraud committed, and the interaction of fraud types and firm types.