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The Effect Of Compensation Committee Quality On The Association Between Ceo Cash Compensation And Accounting Performance, Jerry Sun, Steven Cahan
The Effect Of Compensation Committee Quality On The Association Between Ceo Cash Compensation And Accounting Performance, Jerry Sun, Steven Cahan
Odette School of Business Publications
We examine the effect of compensation committee quality on the association between CEO cash compensation and accounting earnings and the moderating effects of growth opportunities and earnings status.
Research Findings/Insights: Using a sample of 812 US firms, we find that CEO cash compensation is more positively associated with accounting earnings when firms have high compensation committee quality. We also find that the positive effect of compensation committee quality on the association between CEO cash compensation and accounting earnings is less for high growth firms or loss-making firms.Theoretical
Implications: We contribute to the agency-based research on CEO compensation by: 1) directly …