The Role of Accounting in the Design of CEO Equity Compensation
By Mary Ellen Carter, Luann J. Lynch, İ. Tuna. 2007
288 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/01362ad8b3b0cb91aa6481f35fe6c7ac8cdf58e2
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Qiang Cheng
- David B. Farber
- Michele Fabrizi
- C. Mallin
- Giovanna Michelon
- H. Al‐Shaer
- Alex Edmans
- P. Kent
In Strategy and Management
- Michele Fabrizi
- Qiang Cheng
- C. Mallin
- David B. Farber
- Giovanna Michelon
- H. Al‐Shaer
- Elisa Baraibar‐Diez
- María D. Odriozola
Citations in the corpus
- The causal effect of option pay on corporate risk management (2016, unknown): “Chava and Purnanandam (2007, 2010) provide a strong rationale for this verification. effects.”
- The Role of CEO’s Personal Incentives in Driving Corporate Social Responsibility (2014, methodology): “Following Carter et al. (2007) we measure tenure as the number of years the CEO has held that position (calculated from Execucomp variable “becameceo”), or if missing, the number of years an executive has been with the firm (calculated from Execucomp variable “joined_co”).”
- Changes in bonus contracts in the post-Sarbanes–Oxley era (2009, unknown): “The combination of our results, that bonuses increase as a proportion of cash compensation in the post-period, and the results in Carter et al. (2007) that stock option use declined significantly in anticipation of the expensing of options suggest that the results in Cohen et al. (2005b) may be dr”
- Earnings Restatements, Changes in CEO Compensation, and Firm Performance (2008, background): “between accounting rules for option grants and the level of stock option compensation (Brown and Lee 2007; Carter et al. 2007; Darrough and Li 2006).”
- Stock Options and Managerial Incentives for Risk-Taking: Evidence from FAS 123R (2012, unknown): “It is important to note that firms appear to substitute away from options towards other forms of performance-based pay as opposed to salary.8 Carter, Lynch, and Tuna (2007) argue that financial reporting costs associated with accessing capital markets are also an important determinant of option…”