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| Author: | Kole, S. R. |
| Title: | The complexity of compensation contracts |
| Journal: | Journal of Financial Economics
1997 : JAN, VOL. 43:1, p. 79-104 |
| Index terms: | CONTRACTS EXECUTIVES COMPENSATION INCENTIVES |
| Language: | eng |
| Abstract: | This one-dimensional treatment ignores the variation in the types and terms of compensation contracts, which often are categorized as either sensitive or insensitive to firm performance. This study demonstrates that the terms of stock option and restricted stock plans and the flexibility afforded the board of directors negotiating with managers, vary systematically with the characteristics of the assets being made. |
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