:::

詳目顯示

回上一頁
題名:The Effect of the CEO Pay Ratio Disclosure Rule on CEO Compensation
書刊名:中華會計學刊
作者:李艷榕
作者(外文):Lee, Yen-jung
出版日期:2022
卷期:18:1
頁次:頁1-40
主題關鍵詞:CEO薪酬CEO薪酬比率薪酬設計績效既得CEO compensationCEO pay ratioCompensation designPerformance vesting
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:0
  • 點閱點閱:5
期刊論文
1.Cheng, Shijun(2004)。R&D Expenditures and CEO Compensation。The Accounting Review,79(2),305-328。  new window
2.Choudhary, P.、Rajgopal, S.、Venkatachalam, M.(200903)。Accelerated vesting of employee stock options in anticipation of FAS 123-R。Journal of Accounting Research,47(1),105-146。  new window
3.Henderson, A. D.、Fredrickson, J. W.(2001)。Top management team coordination needs and the CEO pay gap: A competitive test of economic and behavioral views。Academy of Management Journal,44(1),96-117。  new window
4.Bettis, C.、Bizjak, J.、Coles, J.、Kalpathy, S.(2010)。Stock and option grants with performance-based vesting provisions。The Review of Financial Studies,23(10),3849-3888。  new window
5.Bebchuk, Lucian A.、Fried, Jesse M.、Walker, David I.(2002)。Managerial Power and Rent Extraction in the Design of Executive Compensation。The University of Chicago Law Review,69(3),751-846。  new window
6.Main, B. G. M.、Wade, J.、O'Reilly, Charles A. III(1993)。Top Executive Pay: Tournament or Teamwork?。Journal of Labor Economics,11(4),606-628。  new window
7.Huddart, S.、Lang, M.(1996)。Employee stock option exercises: an empirical analysis。Journal of Accounting and Economics,21(1),5-43。  new window
8.Lazear, Edward P.、Rosen, Sherwin(1981)。Rank-order Tournaments as Optimum Labor Contracts。Journal of Political Economy,89(5),841-864。  new window
9.Ke, B.、Rui, O.、Yu, W.(2012)。Hong Kong Stock Listing and the Sensitivity of Managerial Compensation to Firm Performance in State-Controlled Chinese Firms。Review of Accounting Studies,17(1),166-188。  new window
10.Bloom, Matt(1999)。The Performance Effects of Pay Dispersion on Individuals and Organizations。Academy of Management Journal,42,25-42。  new window
11.Heyman, Fredrik(2005)。Pay Inequality and Firm Performance: Evidence from Matched Employer--Employee Data。Applied Economics,37(11),1313-1327。  new window
12.Becker, Brian E.、Huselid, Mark A.(1992)。The incentive effects of tournament compensation systems。Administrative Science Quarterly,37(2),336-350。  new window
13.Ehrenberg, Ronald G.、Bognanno, Michael L.(1990)。The incentive effects of tournaments revisited: evidence from the European PGA tour。Industrial and Labor Relations Review,43(3),74-88。  new window
14.Zajac, E. J.、Westphal, J. D.(1994)。The costs and benefits of managerial incentives and monitoring in large U.S. corporations: When is more not better?。Strategic Management Journal,15,121-142。  new window
15.Bergstresser, Daniel、Philippon, Thomas(2006)。CEO incentives and earnings management。Journal of Financial Economics,80(3),511-529。  new window
16.Nalebuff, Barry J.、Stiglitz, Joseph E.(1983)。Prizes and Incentives: Towards a General Theory of Compensation and Competition。The Bell Journal of Economics,14(1),21-43。  new window
17.Siegel, P. A.、Hambrick, D. C.(2005)。Pay Disparities within Top Management Groups: Evidence of Harmful Effects on Performance of High-Technology Firms。Organization Science,16(3),259-274。  new window
18.Wade, J.、O'Reilly, C. A.、Pollock, T.(2006)。Overpaid CEOs and underpaid managers: Fairness and executive compensation。Organization Science,17(5),527-544。  new window
19.Cowherd, D. M.、Levine, D. I.(1992)。Product quality and pay equity between lower-level employees and top management: An investigation of distributive justice theory。Administrative Science Quarterly,37(2),302-320。  new window
20.Connelly, B. L.、Tihanyi, L.、Crook, T. R.、Gangloff, K. A.(2014)。Tournament theory: Thirty years of contests and competitions。Journal of Management,40(1),16-47。  new window
21.Morse, A.、Nanda, V. A.、Seru, A.(2011)。Are incentive contracts rigged by powerful CEOs?。Journal of Finance,66(5),1779-1821。  new window
22.Cheng, Qiang、Warfield, Terry D.(2005)。Equity incentives and earnings management。The Accounting Review,80(2),441-476。  new window
23.van Essen, M.、Otten, J.、Carberry, E. J.(2015)。Assessing managerial power theory: A meta-analytic approach to understanding the determinants of CEO compensation。Journal of Management,41(1),164-202。  new window
24.Abernethy, M. A.、Kuang, Y. F.、Qin, B.(2015)。The influence of CEO power on compensation contract design。The Accounting Review,90(4),1265-1306。  new window
25.Gopalan, Radhakrishnan、Milbourn, Todd、Song, Fenghua、Thakor, Anjan V.(2014)。Duration of executive compensation。Journal of Finance,69(6),2777-2817。  new window
26.Gabaix, Xavier、Landier, Augustin(2008)。Why Has CEO Pay Increased So Much?。The Quarterly Journal of Economics,123(1),49-100。  new window
27.Bettis, J. C.、Bizjak, J. M.、Coles, J. L.、Kalpathy, S. L.(2018)。Performance-vesting provisions in executive compensation。Journal of Accounting & Economics,66(1),194-221。  new window
28.Hall, Brian J.、Murphy, Kevin J.(2002)。Stock options for undiversified executives。Journal of Accounting and Economics,33(1),3-42。  new window
29.Meulbroek, L. K.(2001)。The efficiency of equity-linked compensation: Understanding the full cost of awarding executive stock options。Financial Management,30(2),5-44。  new window
30.Smith, Clifford W. Jr.、Watts, Ross L.(1992)。The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies。Journal of Financial Economics,32(3),263-292。  new window
31.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons,13(4),365-383。  new window
32.Dechow, Patricia M.、Sloan, Richard G.(1991)。Executive Incentives and the Horizon Problem: An Empirical Investigation。Journal of Accounting and Economics,14(1),51-89。  new window
33.Core, John E.、Holthausen, Robert W.、Larcker, David F.(1999)。Corporate governance, chief executive officer compensation, and firm performance。Journal of Financial Economics,51(3),371-406。  new window
34.Hölmstrom, Bengt(1979)。Moral Hazard and Observability。The Bell Journal of Economics,10(1),74-91。  new window
35.Mueller, H. M.、Ouimet, P. P.、Simintzi, E.(2017)。Within-firm pay inequality。Review of Financial Studies,30(10),3605-3635。  new window
36.Rouen, Ethan(2020)。Rethinking measurement of pay disparity and its relation to firm performance。The Accounting Review,95(1),343-378。  new window
37.Faleye, O.、Reis, E.、Venkateswaran, A.(2013)。The determinants and effects of CEO-employee Pay Ratios。Journal of Banking & Finance,37(8),3258-3272。  new window
38.Kelly, K.、Seow, J. L.(2016)。Investor reactions to company disclosure of high CEO pay and high CEO-to-employee pay ratio: An experimental investigation。Journal of Management Accounting Research,28(1),107-125。  new window
39.Cadman, B.、Rusticus, T.、Sunder, J.(2012)。Stock option grant vesting terms: economic and financial reporting determinants。Review of Accounting studies,18(4),1159-1190。  new window
40.Carter, M. E.、Ittner, C.、Zechman, S.(2009)。Explicit relative performance evaluation in performance-vested equity grants。Review of Accounting Studies,14(2/3),269-306。  new window
41.Conyon, J.、Core, J.、Guay, W.(2011)。Are U.S. CEOs Paid More Than U.K. CEOs? Inferences from Risk-adjusted Pay。The Review of Financial Studies,24(2),402-438。  new window
42.Edmans, A.(20170223)。Why I Need to Stop Obsessing Over CEO Pay Ratios。Harvard Business Review。  new window
43.Fu, X.、Ligon, J. A.(2010)。Exercises of executive stock options on the vesting date。Financial Management,39,1097-1126。  new window
44.Fredrickson, J. W.、Davis-Blake, A.、Sanders, W. M. G.(2010)。Sharing the wealth: Social comparisons and pay dispersion in the CEO's top team。Strategic Management Journal,31(10),1031-1053。  new window
45.Grund. C.、Westergaard-Nielsen, N.(2008)。The Dispersion of Employees' Wage Increases and Firm Performance。ILR Review,61(4),485-501。  new window
46.Indjejikian, R. J.、Matějka, M.、Merchant, K. A.、Van der Stede, W. A.(2014)。Earnings targets and annual bonus incentives。The Accounting Review,89(4),1227-1258。  new window
47.Lambert, Richard A.、Larcker, David F.(1987)。An Analysis of the Use of Accounting and Market Measures of Performance in Executive Compensation Contracts。Journal of Accounting Research,25(Suppl.),85-125。  new window
48.Jensen, Michael C.、Murphy, Kevin J.(1990)。Performance Pay and Top-Management Incentives。Journal of Political Economy,98(2),225-264。  new window
研究報告
1.Cheng, Q.、Ranasinghe, T.、Zhao, S.(2017)。Do high CEO pay ratios destroy firm value?。Singapore Management University。  new window
2.Crawford, S.、Nelson, K.、Rountree, B.(2017)。Mind the gap: CEO-employee pay ratios and shareholder Say on Pay votes。University of Houston and Rice University。  new window
3.Fisch, J.、Palia, D.、Solomon, S.(2018)。Is say on pay all about pay? The impact of firm performance。Faculty Scholarship at Penn Law。  new window
圖書
1.Finkelstein, Sydney、Hambrick, Donald C.、Cannella, Albert A. Jr.(2009)。Strategic Leadership: Theory and Research on Executives, Top Management Teams, and Boards。Oxford University Press。  new window
2.Institutional Shareholder Services(2018)。ISS United States proxy voting guidelines。  new window
3.Larcker, D.、Sheehan, B.、Tayan, B.(2016)。The 'Buy Side' View on CEO Pay。  new window
其他
1.Barusch, R.(20150810)。Dealpolitik: Unintended Consequences of CEO Pay Ratio Rule?。  new window
2.Harsen, B.,Ward, M.,Buyniski, T.(2010)。Dodd-Frank Act: The importance of putting CEO pay multiples into context,http://www.globalequity.org/geo/node/2360。  new window
3.McKenzie, B.(2017)。SEC's New Guidance on CEO Pay Ratio Emphasizes Flexibility and Reasonableness,https://www.lexology.com/library/detail.aspx?g=1a29225a-eb28-4e47-b95b-25a9b03f84df。  new window
圖書論文
1.Gerakos, J. J.、Ittner, C. D.、Larcker, D. F.(2007)。The structure of performance-vested stock option grants。Essays in Accounting Theory in Honour of Joel S. Demski。Springer。  new window
2.Hirsch, T.(2017)。The SEC Adopts New Pay Ratio Rule。Developments in Banking Law。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
QR Code
QRCODE