Results 1 - 10
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3,870
EmploymentHorizon and the Choice of Performance Measures: Empirical Evidence from Annual Bonus Plans of Loss-Making Entities
"... doi 10.1287/mnsc.1090.0999 ..."
Executive Compensation
, 1999
"... This paper summarizes the empirical and theoretical research on executive compensation and provides a comprehensive and up-to-date description of pay practices (and trends in pay practices) for chief executive officers (CEOs). Topics discussed include the level and structure of CEO pay (including de ..."
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Cited by 625 (17 self)
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detailed analyses of annual bonus plans, executive stock options, and option valuation), international pay differences, the pay-setting process, the relation between CEO pay and firm performance (“pay-performance sensitivities”), the relation between sensitivities and subsequent firm performance, relative
The effect of bonus schemes on accounting decisions.‟
- Journal of Accounting and Economics,
, 1985
"... Studies examining managerial accounting decisions postulate that executives rewarded by earnings-based bonuses select accounting procedures that increase their compensation. The empirical results of these studies are conflicting. This paper analyzes the format of typical bonus contracts, providing ..."
Abstract
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Cited by 401 (1 self)
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with adoption or modification of their bonus plan.
Performance Measures in CEO Annual Bonus Contracts*
"... Abstract This paper investigates the compensation usefulness of accounting variables along several important dimensions (accruals-based vs. cash-flows based, non-return vs. return, and gross vs. net measures), as well as the time series variation of performance measures in CEO bonus plans, using a ..."
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Abstract This paper investigates the compensation usefulness of accounting variables along several important dimensions (accruals-based vs. cash-flows based, non-return vs. return, and gross vs. net measures), as well as the time series variation of performance measures in CEO bonus plans, using a
Earnings Targets and Annual Bonus Incentives RAFFI INDJEJIKIAN
, 2011
"... We examine the extent to which firms use past performance as a basis for setting earnings targets in their executive bonus plans and assess the implications of such targets for managerial incentives. We find that well-performing firms commonly reduce earnings targets when executives fail to meet the ..."
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We examine the extent to which firms use past performance as a basis for setting earnings targets in their executive bonus plans and assess the implications of such targets for managerial incentives. We find that well-performing firms commonly reduce earnings targets when executives fail to meet
Do Bonuses Enhance Sales Productivity? A Dynamic Structural Analysis of Bonus-Based Compensation Plans.” Working Paper, Yale School of Management
, 2009
"... We estimate a dynamic structural model of sales force response to a bonus based compensation plan. The paper has two main methodological innovations: First, we implement empirically the method proposed by Arcidiacono and Miller (2011) to accommodate unobserved latent class heterogeneity with a compu ..."
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Cited by 21 (1 self)
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We estimate a dynamic structural model of sales force response to a bonus based compensation plan. The paper has two main methodological innovations: First, we implement empirically the method proposed by Arcidiacono and Miller (2011) to accommodate unobserved latent class heterogeneity with a
ATTENDEE BONUS!
, 2013
"... SessionSelect! SessionSelect is a comprehensive digital library of recorded presentations from the annual meeting. Within 24 hours of virtually every live session, you can view fully-synchronized presentations with speaker slides and audio—just as if you were actually in the room. Take advantage of ..."
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SessionSelect! SessionSelect is a comprehensive digital library of recorded presentations from the annual meeting. Within 24 hours of virtually every live session, you can view fully-synchronized presentations with speaker slides and audio—just as if you were actually in the room. Take advantage
CEO Bonuses
"... We test the extent to which annual bonuses paid to CEOs are excessive using an earnings-transformed barrier call model, in which following Murphy (2001) bonuses are paid for above-target performance and not otherwise. We extract the ex ante portion of realized CEO cash pay which enables us to identi ..."
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We test the extent to which annual bonuses paid to CEOs are excessive using an earnings-transformed barrier call model, in which following Murphy (2001) bonuses are paid for above-target performance and not otherwise. We extract the ex ante portion of realized CEO cash pay which enables us
by
, 1999
"... This paper summarizes the empirical and theoretical research on executive compensation and provides a comprehensive and up-to-date description of pay practices (and trends in pay practices) for chief executive officers (CEOs). Topics discussed include the level and structure of CEO pay (including de ..."
Abstract
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detailed analyses of annual bonus plans, executive stock options, and option valuation), international pay differences, the pay-setting process, the relation between CEO pay and firm performance (“pay-performance sensitivities”), the relation between sensitivities and subsequent firm performance, relative
Workshop for helpful comments and suggestions. 1 Do Bonuses Enhance Sales Productivity? A Dynamic Structural Analysis of Bonus-Based Compensation Plans
, 2009
"... Using data on individual level sales force performance over a 3 year period at a Fortune 500 firm, we propose and estimate a dynamic structural model of sales force response to a bonusbased compensation plan. We combine Arcidiacono and Miller's new EM algorithm approach within a two step condit ..."
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-based plan that includes quarterly and annual bonuses and an overachievement commission rates produces 18.5% higher revenues relative to a simple linear commission-only plan. Even adjusting for commission rates to allow for the same total compensation cost as in the current plan, the current bonus-based plan
Results 1 - 10
of
3,870