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| Author: | Ke, B. Petroni, K. Safieddine, A. |
| Title: | Ownership concentration and sensitivity of executive pay to accounting performance measures: evidence from publicly and privately-held insurance companies |
| Journal: | Journal of Accounting & Economics
1999 : DEC, VOL. 28:2, p. 185-210 |
| Index terms: | INDUSTRIAL CONCENTRATION PAY ACCOUNTING |
| Language: | eng |
| Abstract: | The authors investigate the relation between CEO compensation and accounting performance measures as a function of ownership structure. The authors use publicly- held property-liability insurers to consider the relation for firms with diffusely-held ownership and use privately- held property-liability insurers to consider the relation for firms with closely-held ownership. The authors find a significant positive association between return on assets and the level of compensation for publicly-held insurers. |
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