Relative performance evaluation in board cash ...

Relative performance evaluation in board cash compensation

We provide evidence that board cash compensation is positively related to accounting earnings and negatively associated with peer group pre-tax accounting ...

Relative performance evaluation in board cash compensation

The measures of firm performance we use are annual cash stock market returns and pre-tax accounting earnings. Peer group measures of performance are industry ...

Relative performance evaluation in board cash compensation

Liu, Lisa Shifei and Stark, Andrew W. ... (2009) Relative performance evaluation in board cash compensation: UK empirical evidence. British Accounting Review, Vol ...

Relative performance evaluation in board cash compensation

We provide evidence that board cash compensation is positively related to accounting earnings and negatively associated with peer group pre-tax ...

Relative performance evaluation in board cash compensation

Liu, Lisa Shifei ; Stark, Andrew W. / Relative performance evaluation in board cash compensation: UK empirical evidence. In: British Accounting Review. 2009 ; ...

Cash versus Share Payouts in Relative Performance Plans

This study examines the risk taking properties associated with incentive plans that use relative performance evaluation, with a focus on the ...

Relative Performance Evaluation: UK Empirical Evidence - ProQuest

The first set of results show that increases in board's cash compensation is strongly and positively linked to accounting e arnings and weakly, negatively ...

Relative Performance Evaluation and Strategic Peer‐Harming ...

Most RPE grants use relative total shareholder return (“rTSR”) to evaluate performance on the basis of stock price; we refer to the peers used ...

The Effect of Relative Performance Evaluations - Strategic Finance

Because relative performance evaluation contracts state that managers are only paid if they perform better than their peers do, we focused on ...

Relative Performance Benchmarks: Do Boards Get It Right?

... board uses to evaluate relative performance-based grants. Using ... Financial reporting comparability and relative performance evaluation.

Relative Performance Benchmarks: Do Boards Follow the ...

the properties of rTSR measures chosen by boards to evaluate executives in relative-performance ... Review of Financial Studies, 22 (10), 3839– ...

Relative Performance Evaluation and Strategic Differentiation

The correlation with explicit RPE peers might increase because CEOs avoid differentiation or boards update peer groups efficiently. In contrast, ...

Choice of Peers for Relative Performance Evaluation in Executive ...

Relative performance evaluation (RPE) awards have become an important component of executive compensation. We examine whether RPE awards, ...

Relative Performance Evaluation and Long-Term Incentives

... boards use to ... Financial reporting comparability and accounting-based relative performance evaluation in the design of CEO cash compensation contracts.

Relative performance evaluation in board cash compensation

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Relative Performance Evaluation and the Peer Group Opportunity Set

The key feature of a relative performance plan is that executives' pay is determined based on the performance of their firm compared to the ...

Essays on Relative Performance Evaluation - ZORA (UZH Repository)

Relative performance evaluation (RPE) is evaluation of an agent's performance relative ... Relative performance evaluation in board cash com- pensation: UK ...

Relative Performance Evaluation in CEO Compensation

One way to implement this contract is by giving the CEO shares in the company (rather than cash), based on the ranking of the CEO relative to peers. Since the.

Relative Performance Evaluation and the Timing of Earnings Release

managers would lose $1.9 million on average in the form of cash or equity (about 32 percent of total annual compensation) if they fail to meet relative ...

Board interlock networks and the use of relative performance ...

Keywords: Board interlock network, CEO compensation, Relative performance evaluation (RPE) ... find that the use of RPE in CEO cash compensation increases when ...