Essays about: "CEO cash compensation"

Showing result 1 - 5 of 14 essays containing the words CEO 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. 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

4. 3. CEO Incentives and firm risk: in the context of cross-listing

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : William Lennartsson; Harley Ljungdahl; [2019]
   Keywords : CEO compensation; CEO incentives; Stock options; Firm risk; Black-Scholes; Delta; Vega; Agency Theory; Business and Economics;

   Abstract : This research aims to investigate the relation of CEO compensation, especially how the sensitivity of CEO wealth to stock return volatility (vega), but also how the sensitivity of CEO wealth to stock price (delta) affects the risk of the firm. Moreover, these relations are investigated in the context of cross-listing to examine whether there are differences between US-only listed firms and those that are dual listed. READ MORE

5. 4. DETERMINANTS OF ACCOUNTING CHOICE REGARDING LOCATION OF VOLATILITY: THE FVOCI OPTION - Early indications from the adoption of IFRS 9

   University essay from Göteborgs universitet/Graduate School

   Author : Erik Erlandsson; Mikael Gustafsson; [2018-07-02]
   Keywords : IFRS 9; accounting choice; equity investments not held for trade; FVOCI option; irrevocable; recycling; changes in fair value; salient volatility; leverage; job security; materiality; cash compensation;

   Abstract : Purpose: With the introduction of IFRS 9, entities can elect to report changes in fair value of equity investments not held for trade in other comprehensive income or in profit and loss. The purpose of this paper is to present descriptive data on entities which made this choice. The purpose is also to find determinants of the choice made. READ MORE

6. 5. FAIR VALUE, FIRM PERFORMANCE RATIOS AND CEO COMPENSATION : An Investigation of the Association between Use of Fair Value and Firm Performance Ratios and its effect over CEO Compensation, in Sweden

   University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

   Author : Öznur UYANIK; [2017]
   Keywords : Fair value method; Firm performance ratios; CEO cash compensation;

   Abstract : The purpose of this study is to test the relation, if any, between use of fair value measurement and reported performance ratios of the firms and finally its effect on CEO compensation in Sweden. This research aims to contribute knowledge of decision makers about the performance-pay link in Sweden by comparing the changes of CEO compensations across the years, before and after the use of fair value method. READ MORE