search query: @indexterm Chief executive officers / total: 802
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| Author: | Gaver, J. Gaver, K. |
| Title: | The relation between nonrecurring accounting transactions and CEO cash compensation |
| Journal: | Accounting Review
1998 : APR, VOL. 73:2, p. 235-254 |
| Index terms: | ACCOUNTING CHIEF EXECUTIVE OFFICERS CASH MANAGEMENT |
| Language: | eng |
| Abstract: | This study investigates the role of alternative earnings components in the CEO cash compensation function. The authors find that cash compensation is significantly positively related to above the line earnings, as long as results are positive. Compensation is shielded from the effects of the above the line losses. Similarly, nonrecurring transactions that increase income flow through to compensation, but nonrecurring losses do not. This effect is noted for gains and losses that arise both from extraordinary transactions, discontinued operations and nonrecurring items that do not qualify for below the line presentation. |
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