Essays about: "equity compensation"

Showing result 6 - 10 of 37 essays containing the words equity compensation.

  1. 6. 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

  3. 7. What will be needed in terms of savings and investments to offset the impact of population growth and achieve sustainable development?

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Johanna Pauli; [2020]
    Keywords : Sustainable development; weak sustainability; strong sustainability; genuine savings; population growth; Business and Economics;

    Abstract : Evidence is indicating that human activity within the Anthropocene, the proposed geological epoch of the current time, are causing extraction of natural resources and land, terraforming, climate change and mass extinction of species (Anthropocene: The Human Epoch, 2018). The identified environmental pressure will continue to grow as the global population is expected to reach 11 billion before the end of the 21st century (UN, 2019, p. READ MORE

  4. 8. Does the design of CEO equity-based compensation contracts mitigate agency costs? Evidence from the U.K.

    University essay from Göteborgs universitet/Graduate School

    Author : Axel Olof Persson; Filip Pettersson; [2019-08-09]
    Keywords : Equity-based compensation; Opportunistic behaviour; Audit fees;

    Abstract : Using a sample of 185 U.K. firms over the time-period 2013 to 2017, we investigate if the degree of granted CEO equity-based compensation is positively associated with audit fees. Further, we investigate whether the design of CEO equity-based compensation contracts is associated with variations in audit fees. READ MORE

  5. 9. Is CFO’s equity compensation associated with the degree of accruals-based earnings management?

    University essay from Göteborgs universitet/Graduate School

    Author : Sebastian Idehed; Fredrik Johansson; [2019-08-09]
    Keywords : Earnings management; CFO; discretionary accruals; equity compensation;

    Abstract : This study investigates the association between CFO’s equity compensation and earnings management using absolute discretionary accruals. Collected data is based on European firms that apply IFRS as their main accounting standard between the years of 2009 to 2018, and our final sample consists of 612 firm year observations. READ MORE

  6. 10. The market reaction to goodwill impairment announcements - Do investors value information content, tone and opportunistic managerial behavior?

    University essay from Göteborgs universitet/Graduate School

    Author : Josephin Atie; August Elmberg; [2019-08-08]
    Keywords : ;

    Abstract : What make goodwill impairment announcements especially noteworthy for investors is that fairvalue measurements require managers to make unverifiable estimations due to the absence of quoted market prices, meaning that choices whether goodwill is impaired or not could be subject to biased decisions. This study examines the stock market reaction of goodwill write-offs in respect to the information content (the provided reason for the write-down decision) and tone (the sentiment used by managers to explain the write-down decision) of the announcements. READ MORE