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| Tekijä: | Westphal, J. Zajac, E. |
| Otsikko: | Substance and symbolism in CEO's long-term incentive plans |
| Lehti: | Administrative Science Quarterly
1994 : SEP, VOL. 39:3, p. 367-390 |
| Asiasana: | CHIEF EXECUTIVE OFFICERS ORGANIZATIONS PAY INCENTIVES |
| Kieli: | eng |
| Tiivistelmä: | This study theoretically and empirically addresses the possible separation of substance and symbolism in CEO compensation contracts by examining political and institutional determinants of long-term incentive plan (LTIP) adoption and use among 570 of the largest US corporations over two decades. The authors find that a substantial number of firms are likely to adopt but not actually use LTIPs, suggesting a potential separation of substance and symbol in CEO compensation contracts. |
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