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Author: | Lanen, W.N. Larcker, D.F. |
Title: | Executive compensation contract adoption in the electric utility industry |
Journal: | Journal of Accounting Research
1992 : SPRING, VOL. 30:1, p. 70-93 |
Index terms: | COMPENSATION EXECUTIVES ELECTRICITY SUPPLY INDUSTRY |
Language: | eng |
Abstract: | Examination of hypothesis: executive compensation contract changes are an organization response to shifts in a firm's external environment and/or corporate strategy. Research hypotheses. Selection of utilities. Compensation contract adoptions. Adopting and nonadopting utilities. Measurement issues. 4 Tables illustrate the study. The Appendix covers: econometric approach, measures and estimation results, assumptions and limitations. |
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