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| Tekijä: | Zajac, E. Westphal, J. |
| Otsikko: | Accounting for the explanations of CEO compensation: substance and symbolism |
| Lehti: | Administrative Science Quarterly
1995 : JUN, VOL. 40:2, p. 283-308 |
| Asiasana: | ACCOUNTING CHIEF EXECUTIVE OFFICERS COMPENSATION |
| Kieli: | eng |
| Tiivistelmä: | While current debates about CEO compensation have generally been dominated by economic and political perspectives on CEO/board relationships, the authors argue that CEO compensation may be driven by symbolic as well as substantive considerations. the authors develop an interdisciplinary theoretical framework to (1) explain why alternative explanations rooted in agency and human resourcr logics may be used to reduce ambiguity surrounding the adoption of new incentive plans for CEOs and (2) identify the possible factors influencing the use of such explanations. |
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