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Displaying records 25901 through 25950 of 204439.

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    (2013-07-10) CEO Compensation & Earnings Management
    Looij, M.A.
    This master’s thesis has investigated the association between CEO compensation and its different components, the equity-based part and the cash-based part, with earnings management in the pre- and post-crisis period at U.S. banks. I expected to find a positive association between the two variables in both the pre- and post-crisis period. However, the results indicate that there is no significant association in place, indicating that there is no association between the two variables in the bank....................
    (2016-01-01) CEO compensation and earnings management : a comparison between the period before and during the credit crisis
    Akoudad, S.
    This paper examines the relation between CEO incentive compensation and the use of earnings management, and whether the financial crisis has moderated this relation. It is hypothesized that there is a positive relation between CEO incentive compensation and the use of earnings management. Furthermore, it is also hypothesized that the credit crisis positively moderates the relationship between CEO incentive compensation and earnings management. Using a sample of 5,599 observations over a period f....................
    (2013-01-01) CEO compensation and earnings management before and during the credit crisis in the Netherlands.
    Kruitwagen, M.
    This research investigates the difference in the relation between CEO compensation and earnings management before and during the credit crisis. Prior research has investigated the relation between CEO compensation and earnings management but not the relation with the credit crisis. The main focus of this research is on stock-based compensation and equity incentive and their relation with earnings management. This research is based on a sample of 315 firm- year observations from 2006 to 2010. A ....................
    (2011-01-01) CEO compensation and financial distress : Does CEO compensation increase the probability of financial distress?
    Slots, M.
    During and after the recent credit crisis, a worldwide discussion started about what exactly caused the crisis. Often mentioned and blamed were the high levels of compensation CEO’s, and especially CEO’s of banks, received. They would stimulate risky behavior, which would eventually lead to the failure of a lot of firms. This research investigates whether there is indeed a relation between the level of CEO compensation and bank failures during the crisis. Different components of CEO com....................
    (2013-01-01) CEO compensation and performance in the banking sector.
    Olphen, T. van
    This paper provides empirical results of CEO compensation and performance in the banking sector for a dataset consisting of 34 of the largest banks, measured by consolidated assets, in period 2002-2011. This paper finds that base salary is positive and significant related to the age of the CEO and the size of a bank, bonus is positive and significant related to TSR, ROA and the size. Total cash compensation is positive and significant related to ROA and the size of a bank, stock options is....................
    (2012-01-01) CEO compensation in large firms: a study to excessive executive compensation in large U.S. publicly-traded firm.
    Kok, P.
    A model for Chief Executive Officer (CEO) compensation is presented using firm characteristics, governance characteristics and CEO characteristics. With this model the excessive compensation is estimated for the sample firms, and I hypothesize that large firms pay disproportionately high salaries to their executives when compared to small companies. However, this hypothesis is neglected by the results of this study and the evidence suggests that after controlling for size and other determinants,....................
    (2011-01-01) CEO compensation in the Netherlands.
    Albers, S.
    The last couple of years, especially since the financial crises hit the worldwide economy, CEO compensation have been a point of discussion. In the United States and the United Kingdom several studies have investigated if CEO compensation is related to performance. For the Netherlands these studies are scarce. For this reason this thesis investigated if there is a relationship between pay and performance in the Netherlands for the years 2004 till 2010. In addition this thesis also examines if CE....................
    (2014-01-01) CEO compensation packages : an investigation of subjectivity in US companies
    Stam, E.
    I investigate the use of subjectivity in determining CEO compensation across different types of firms. In contrast to objective performance measures, subjectivity cannot be easily measured and involves a lot of discretion. Based on prior literature, I predict that the use of subjectivity in CEO compensation packages increases with R&D expenses and firm size. Additionally, SGA expenses and strategic emphasis (value creation versus value appropriation) are expected to be negatively associated with....................
    (2013-01-01) CEO compensation packages: an investigation of subjectivity in US companies.
    Stam, E.
    I investigate the use of subjectivity in determining CEO compensation across different types of firms. In contrast to objective performance measures, subjectivity cannot be easily measured and involves a lot of discretion. Based on prior literature, I predict that the use of subjectivity in CEO compensation packages increases with R&D expenses and firm size. Additionally, SGA expenses and strategic emphasis (value creation versus value appropriation) are expected to be negatively associated with....................
    (2013-01-01) CEO compensation: Does peer group benchmarking contribute to a biased high level of CEO compensation.
    Zhao , R.
    Critics argue that in the process of selecting peer group firms opportunistically choose compensation peer groups to inflate executives’ compensation level. This is known as the peer group effect. However, empirical evidence for a secondary peer group effect after the process of selecting peer group is still missing. This thesis provides new evidence for the fact that the use of compensation peer groups can result in inflated CEO compensation. By examining the relationship between the cha....................
    (2013-01-01) CEO duality and firm performance during the global financial crisis : empirical evidence from US listed companies
    Dekker, T.
    CEO duality is a governance structure whereby a firm’s chief executive officer also holds the position of chairman of the board. Prior research has found inconclusive and contradictory conclusions about the relationship between CEO duality and corporate performance. This study sheds light on the extent to which corporate leadership structure affects corporate performance during a crisis by providing evidence from companies listed at the S&P 500. The results of this study show that CEO duality ....................
    (2014-01-01) CEO duality and firm performance: an empirical study of EU listed firms
    Chen, Huining
    In the existing literature various arguments are made in favor and against CEO duality. The main criterion regarding the argument for or against CEO duality is the effect CEO duality has on firm performance. Against the idea of CEO duality, the agency theory is advanced. In favor of CEO duality, the stewardship theory is advanced. This study provides empirical evidence on the significance CEO duality has in influencing the firm performance of EU listed firms. The results conclude that the effec....................
    (2012-01-01) CEO duality, board size and their relationship with firm performance.
    Xie, X.
    In this study, CEO duality, board size and their relationship with firm performance is examined. It is argued that CEO duality causes agency problems in boards, which lead to worse performance than firms with CEO non-duality. Likewise, small board size is suggested to result in better firm performance than firms with large board size. This study tries to find out whether such relationship exists and how strong is the influence of CEO duality and board size on firm performance. The research....................
    (2010-01-01) Ceo earnings management behavior before leaving the firm.
    Luik, T. J. van
    Research on the behavior of managers with earnings based bonuses is inconclusive. Theoretically a CEO should manage the reported earnings when his horizon ends with the aim to increase his bonus, considering him a profit maximizing individual. Earnings can be managed by choices in accounting or real activities. Especially earnings-related accounting choices by CEOs, and how they are measured, are covered in this thesis. The measuring of discretionary accounting choices has been found difficult d....................
    (2015-01-01) CEO gender and managerial earnings forecast
    Mooijekind, B.
    Purpose The purpose of this study is to examine the relationship between CEO gender and managerial earnings forecast issuance, bias, and related analyst revisions. Research design and methodology This is a quantitative research that examines CEOs from U.S. firms. Data is gathered through databases (ExecuComp, I/B/E/S, Insider Filing Data Feed, and Compustat), and manually through Yahoo using search words. Findings This study examines four areas relating managerial earnings forecast and gender....................
    (2015-01-01) CEO horizon and real earnings management in the post Sarbanes-Oxley period
    Bouché, A.
    I hypothesized that CEOs in their final years of office are making use of real earnings management in order to improve their short-term earnings performances. Real earnings management is the type of earnings management which is the most likely to be used in the post Sarbanes-Oxley period, since accrual-based earnings management are henceforth severely punished. CEOs’ bonuses being based on companies’ earnings, CEOs are incentivized to manage those earnings. The idea behind my hypothesis is t....................
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