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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.
SCIMA record nr: 110388
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