Essays about: "CEO Incentives"

Showing result 1 - 5 of 33 essays containing the words CEO Incentives.

  1. 1. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments

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

    Author : Heidi Hiltunen; Johanna Lindegren; [2023]
    Keywords : Practical expedient; Accounting choice; Cost vs. benefit; Rules vs. principles; IFRS;

    Abstract : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. READ MORE

  3. 2. Does target firm risk differ depending on the gender of the acquiring firm's CEO?

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Anton Strandqvist; Malkolm Sten; [2023]
    Keywords : Chief Executive Officer; Gender; Mergers and Acquisitions; Risk aversion; Business and Economics;

    Abstract : This study aims to examine the relationship between the gender of the CEO and target firm risk in mergers and acquisitions (M&A) in Sweden. Previous research has shown that there may be differences in risk attitudes and behavior between men and women, which could affect their decision-making processes in M&A transactions. READ MORE

  4. 3. 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

  5. 4. The Innovation Game: A study of the relationship between CEO compensation and R&D spending

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Joakim Edlund; Andreas Olsson; [2023]
    Keywords : CEO; Compensation; Risk-taking; Research Development; Options;

    Abstract : While previous research has examined how CEO compensation influences managerial behavior, little is known about whether and how compensation influences R&D spending decisions. Because theoretical models predict that CEOs are disincentivized to undertake projects with uncertain long-term payoffs, scholars argue that CEO compensation should be linked to long-term performance. READ MORE

  6. 5. Corporate Social Responsibility and Earnings Management : Two sides of the relationship

    University essay from Umeå universitet/Företagsekonomi

    Author : Vanja Appelqvist Östman; Olivia Sharp; [2022]
    Keywords : Corporate Social Responsibility; Earnings Management; ESG; Accrual-based Earnings Management; Real-activity Earnings Management;

    Abstract : Sustainability is becoming a more important topic, not just in terms of the environment but also through social and governmental aspects. There are different views on what responsibility firms should take and what their incentives might be. READ MORE