This paper investigates the effect of the Sarbanes-Oxley Act (hereafter, SOX) on the compensation structure and the risk-taking incentives of CEOs as revealed by their research and development expenses and capital expenditures. We hypothesize that firms will respond to the additional liability imposed by SOX on corporate executives by altering the mix of incentive compensation to fixed salary a...

This article describes the trends in Dutch executive pay contracts. To increase our insight into this subject area, we conducted an empirical study on the basis of remuneration data provided by the executive board members of 71 Dutch listed companies over the period 2002-2004. The study starts from the premise that the characteristics of a unique corporate governance regime, together with the e...

The difference in wages between executives and employees reflects the class conflict corporate governance. To investigate political factors within practice of governance related to employees, this paper empirically tests relationship among connections, ownership within-firm pay gaps. We take A-share listed companies on Shanghai Shenzhen Stock Exchange as example, design hypothesis examine effec...

The relationship between the internal compensation gap of executives and firm innovation in Chinese manufacturing listed companies is investigated using a sample Shanghai Shenzhen A-shares from 2015 to 2020. Robustness tests are conducted propensity score matching method replacement variable method, differences further discussed based on nature property rights degree industry competition. resul...

Web exclusive, August 2006 IT executives know that the right investments in technology can deliver a significant competitive advantage. Over the past 50 years, companies such as American Airlines, Apple Computer, Frito-Lay, Google, and Wal-Mart Stores have changed the competitive rules in their respective sectors by introducing technology-enabled innovations. But at many companies today, CIOs a...

The association between CEO compensation and bank profitability has drawn substantial attention in recent years. study analyzes the relationship performance Bangladesh for 2010-2020. variables used are return on equity, CEOs salary, bonus, housing facilities, allowance, foreign trips. uses a 2SLS estimator to remove possible endogeneity create an unbiased result. results strongly suggest that C...

0. Introduction There is an undeniable link between speech production and speech perception. In running speech, the phonetic form of consonants and vowels varies due to the overlapping of adjacent articulations (coarticulation). However, the listener hears them as if there were no coarticulatory distortions on the segments. The latter phenomenon—perceptual compensation for coarticulation, a typ...