search query: @author Dechow, P. / total: 6
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| Author: | Dechow, P. Huson, M. Sloan, R. |
| Title: | The effect of restructuring charges on executives' cash compensation |
| Journal: | Accounting Review
1994 : JAN, VOL. 69:1, p. 138-156 |
| Index terms: | COMPENSATION CHIEF EXECUTIVE OFFICERS ACCOUNTING |
| Language: | eng |
| Abstract: | This study provides evidence suggesting that compensation committees do adjust earnings-based incentive compensation. It documents reliable and systematic evidence that CEO's cash compensation is adjusted for restructuring charges. The authors investigate a sample of 182 restructuring charges taken by 91 Fortune 500 firms between 1982 and 1989. The short-term incentive plans of the sample firms do not include explicit provisions for restructuring charges to be excluded from the definition of earnings used to determine executives' incentive compensation. |
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