Essays about: "Executive remuneration"

Showing result 1 - 5 of 29 essays containing the words Executive remuneration.

  1. 1. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : August Forsell; Daan van Elk; [2023]
    Keywords : Loan loss provisions; Banks; IFRS 9; Earnings management; Executive remuneration;

    Abstract : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. READ MORE

  3. 2. PERFORMANCE AND REMUNERATION : A study of the pay-performance relation in Scandinavia

    University essay from Umeå universitet/Företagsekonomi

    Author : Elias Högström; Viktor Olausson; [2023]
    Keywords : CEO Remuneration; Executive Compensation; Corporate Governance; Agency Theory; Pay-Performance Relation;

    Abstract : The size of the remuneration paid to CEOs is a continuously debated area in society. In times of inflation, where the real wages are decreasing at the same time as the remuneration to CEOs are increasing, the phenomenon becomes more relevant. READ MORE

  4. 3. The Implications of Strategy in Executive Compensation Design

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Liam Claréus; Malcolm Thell; [2023]
    Keywords : Executive compensation design; Business strategy; Firm performance;

    Abstract : The aim of this study is to investigate the relationship between executive compensation design and firm performance. With respect to the design of compensation, we consider the percentage share of executives' total remuneration that is attributed to performance-linked compensation (PLC). READ MORE

  5. 4. Non-Financial Performance Measures in Executive Bonus Contracts and Firm Performance

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Kajsa Olsson; Pi-Lillebi Hermansson; [2022]
    Keywords : Firm performance; Agency Theory; Incentive Programs;

    Abstract : This study investigates whether there is a relationship between the inclusion of non-financial performance measures (NFPM) in CEO bonus contracts and firm performance in the short- term perspective of one year. Data is hand collected from the preceding year's remuneration reports of 106 Nordic large cap firms listed on Nasdaq. READ MORE

  6. 5. Cause and effect of linking ESG-metrics to executive pay - Quantitative study on ESG-linked executive pay in the Nordic countries

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Erika Larsson; Clara Simonsson; [2022]
    Keywords : Executive pay; ESG; Financial return; Ownership Structure; ESG-linked executive compensation;

    Abstract : In recent years, several companies have implemented ESG-metrics in their executive remuneration contracts. Simultaneously, shareholders and authorities have increased pressure to implement ESG-linked pay policies. READ MORE