Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 4 of 4
Full-Text Articles in Business
University President Compensation: A Complex Examination Of Its Determinants And Consequences, Sheila Keener
University President Compensation: A Complex Examination Of Its Determinants And Consequences, Sheila Keener
Theses and Dissertations
This dissertation examined the controversy surrounding the high levels of compensation paid to university presidents. To do this, the first half of this dissertation includes a systematic review of the existing literature regarding the relation between university performance and university president compensation in nonprofit universities. The second half of this dissertation attempts to replicate the findings from the systematic review with more current data. Several gaps identified in the literature, including the effects of analyzing specific compensation components, the effect of university president compensation on subsequent university performance, potential nonlinear relations, and how relations between university performance and university president …
Ceo Characteristics And The Choice Of Using Non-Financial Performance Measures In Compensation Contracts, Melloney C. Simerly Ph.D.
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 …
An Empirical Study Of Executive Management Team Compensation And Company Performance, Gregory A. Jonas
An Empirical Study Of Executive Management Team Compensation And Company Performance, Gregory A. Jonas
Theses and Dissertations
Increasing compensation disclosures mandated by the Securities Exchange Commission provide transparency that allows more shareholders to question the results produced by highly compensated executives. The popular business press often decries the apparent imbalance between executive pay and firm performance. Published academic research has responded with hundreds of studies attempting to explain executive pay in terms of firm performance. The preponderance of these studies focus on Chief Executive Officers. This study empirically examines executive compensation for team effects on future firm performance.Applying a firm specific fixed-effects model to a sample of 13,021 firm-year observations from ExecuComp, the current study regresses top …
An Investigation Of The Impact Of Corporate Governance On Decision To Expense Employee Stock Options, Ling Jiang
An Investigation Of The Impact Of Corporate Governance On Decision To Expense Employee Stock Options, Ling Jiang
Theses and Dissertations
Corporations have the choice of expensing (using the fair value method), or non-expensing (using the intrinsic value method and provide pro forma disclosure in financial statement footnotes) of employee stock options. The current study examines how corporate governance factors affect such choices. Prior studies (Xie et al. 2003; Klein 2002; Peasnell et al. 2000) have indicated that certain corporate governance factors have an impact on corporate accounting behavior, including earnings management. Based on the assumption that expensing employee stock options is a good practice of accounting that improves earnings quality, it is hypothesized that these corporate governance factors would affect …