Financial accounting information, organizational complexity and corporate governance systems

Article Abstract:

The variation between the ownership concentration, equity incentives of directors, executive compensation and board structure with respect to earnings timeliness and with firms' organizational complexity is investigated. It is found that ownership concentration, directors' and executives' equity-based incentives and outside directors' reputations vary inversely with earnings timeliness and that ownership concentration and directors' equity-based incentives increase with firm complexity.

Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Corporate governance, Accounting firms, Accounting services

---

Impact of firm performance expectations on CEO turnover and replacement decisions

Article Abstract:

Analysis suggest that boards focus on deviation from expected performance, rather than performance alone, in making the CEO turnover decision, especially when there is agreement among analysts about the firm's earnings forecast or there are a large number of analysts following the firm. Results suggest that boards are more likely to appoint a CEO that can change firm policies and strategies.

Administration of General Economic Programs, Wage & Price Stabilization, Wage price policy, Wage-price policy

---

CEO turnover and properties of accounting information

Article Abstract:

Multiple-performance-measure agency models predict that optimal contracts should place greater reliance on performance measures that are more precise and more sensitive to the agentEs effort. The predictions are applied to CEO retention decisions.

Employee performance

Similar abstracts:

• Abstracts: A dynamic model of firewalls and non-traditional banking. Loan covenants and corporate debt policy under bank regulations
• Abstracts: Bank regulation and risk-taking incentives: an international comparison of bank risk. The effectiveness of bank capital adequacy regulation: A theoretical and empirical approach
• Abstracts: Perception and visualization of human posture information for computer-aided ergonomic analysis. Engineering aesthetics and aesthetic ergonomics: theoretical foundations and a dual-process research methodology
• Abstracts: Why spurning food biotech has become a liability. FDA's cloning report bypasses ethics, exposes European dilemma
• Abstracts: An iterative statistical approach to the identification of protein phosphorylation motifs from large-scale data sets

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.