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In: Handbook of Financial Decision Making, Forthcoming
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In: Journal of Accounting & Economics (JAE), Forthcoming
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In: Contemporary Accounting Research, Forthcoming
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In: Review of Accounting Studies, Forthcoming
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Working paper
We examine the impact of Australia's Remuneration Amendment Act 2011 on CEO compensation and its spill-over effect on cash holdings to better understand how the new legislation affects the principal–agent relationship. Using a sample of ASX top 300 firms from 2004 to 2015, we find that the Act leads to more use of equity-based compensation. We also document that, after the introduction of the Act, CEO equity-based and total compensations are negatively related with cash holdings, i.e., more equity and total compensations lead to lower cash holdings (a spill-over effect), indicating alignment of the principal–agent interests. Our results are robust to different estimation techniques. Our findings confirm that the Act is effective in driving a more efficient CEO pay strucure and provide important insights for the global discussion on compensation regulations.
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Working paper
In: The Accounting Review, Forthcoming
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In: Journal of Business Finance & Accounting, Band 46, Heft 7-8, S. 1003-1029
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In: Journal of Financial and Quantitative Analysis, Forthcoming
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In: Journal of Accounting Research, Band 60, Heft 3
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In: Journal of Accounting Research, forthcoming
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Working paper
In: Journal of Financial and Quantitative Analysis, accepted
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