Essays about: "cash compensation"

Showing result 1 - 5 of 21 essays containing the words cash compensation.

  1. 1. Getting past equity - CEO compensation among unlisted SMEs

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Axel Hellbom Almström; [2023]
    Keywords : Executive compensation; SME; Unlisted; Pay-for-Performance; Variable pay;

    Abstract : This thesis analyses how CEO cash compensation in unlisted Small and Medium Enterprises (SMEs) varies with firm performance, and how this compares to large and listed firms, using a series of first difference regression analyses. It uses the results to comment on how constrained access to equity compensation affects CEO pay-for-performance. READ MORE

  3. 2. Executive Options and Payout Policy in the 21st Century: A Study of Equity Incentives, Corporate Payout Policy, and the Effects of Disclosure Regulation

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Erik Amér; Jack Beckman; [2022]
    Keywords : Executive Equity-Incentives; Stock Options; Payout Policy; Free Cash Flow Problem;

    Abstract : In this paper, we examine the relationships between executive equity-incentives and corporate payout policy. Using data on S&P 1500 firms from 2000 to 2019, we find that firms with higher executive options have lower total payouts, but that this relationship is weaker than found in earlier literature. READ MORE

  4. 3. Executive Compensation and Earnings Management - A study of Swedish companies during the Global Financial Crisis

    University essay from Göteborgs universitet/Graduate School

    Author : Victor Johansson; [2021-06-24]
    Keywords : Accruals-based earnings management; real earnings management; executive compensation; global financial crisis;

    Abstract : This study examines the impact of executive short-term cash compensation on earnings management and how the relationship is influenced by an economic crisis, the global financial crisis. For a sample of Swedish listed firms between 2005-2012, I find evidence of a negative association between executive compensation and accruals-based earnings management, but comparing the crisis period to the period before I find a positive association that is stronger during the crisis than in the period before. READ MORE

  5. 4. Are Mutual Fund Managers’ Compensation Reasonable In Relation To Their Contributions? : - A study regarding actively managed mutual funds

    University essay from Linnéuniversitetet/Institutionen för nationalekonomi och statistik (NS)

    Author : Maximiliam Nilsson; Gusten Hansson; [2020]
    Keywords : Mutual funds; Actively managed funds; Risk-adjusted performance; Outperformance; Compensation structure; Performance-based compensation; Incentives; Fund inflows; Panel data;

    Abstract : This thesis aims to investigate fund managers salaries in relation to their contributions. The study is conducted on the Swedish fund market under a period over five years, 2014-2018, and include 332 funds. The result observed shows a positive relation between salaries and risk-adjusted performance. READ MORE

  6. 5. The Effect of CEO Compensation on Real Earnings Management

    University essay from Umeå universitet/Företagsekonomi

    Author : Douglas Grambo; [2020]
    Keywords : Agency theory; real earnings management; CEO compensation;

    Abstract : Real earnings management has been a subject of increasing debate ever since the passing of the Sarbanes-Oxley act in the united states. As research has pointed towards real earnings management increasing this has sparked discussions on whether real earnings management is damaging to companies, or if it is benefiting them, or if it lies somewhere in between. READ MORE