haku: @author Tuna, I. / yhteensä: 2
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| Tekijä: | Carter, M.E. Lynch, L.J. Tuna, I. |
| Otsikko: | The role of accounting in the design of CEO equity compensation |
| Lehti: | Accounting Review
2007 : MAR, VOL. 82:2, p. 327-357 |
| Asiasana: | accounting financial reporting equities executive remuneration compensation pay |
| Kieli: | eng |
| Tiivistelmä: | This paper explores the role of accounting in CEO equity compensation (hereafter as: comp.) design. For a sample of ExecuComp firms from 1995 to 2001, it is found that financial reporting concerns are positively related to stock option use and total compensation, and negatively related to the use of restricted stock (here as: r-stk). The findings are confirmed through examining changes in CEO comp. in firms beginning expensing options in 2002/2003. It is found that these firms reduce their option use, increasing their r-stk. use after starting to expense options but exhibit no decrease in total compensation etc. |
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