Matches in SemOpenAlex for { <https://semopenalex.org/work/W1501345599> ?p ?o ?g. }
Showing items 1 to 83 of
83
with 100 items per page.
- W1501345599 abstract "We examine the influence of ownership structure on the sensitivity of executive compensation to accounting performance in privately-owned small corporations. We investigate the relation between compensation and several dimensions of accounting-based firm performance including both profits and sales. We find evidence that compensation is sensitive to both measures of accounting performance; however, consistent with interviews from small business owners (Welles, 1995), the dominant relation is with sales. This result is maintained in several sensitivity tests. We also find that firm ownership structure has an important influence on the sensitivity of compensation to accounting performance. Compensation in firms with more concentrated ownership is less responsive to accounting performance than in firms with more disperse ownership. Furthermore, executive compensation is far more sensitive to accounting performance when the manager does not hold shares in the corporation and, to a lesser extent, in non-family owned firms. Taken together, the results suggest that ownership structure plays an important role in the use of accounting information in executive compensation contracts for privately-owned small businesses." @default.
- W1501345599 created "2016-06-24" @default.
- W1501345599 creator A5031936265 @default.
- W1501345599 creator A5059400069 @default.
- W1501345599 date "2001-01-01" @default.
- W1501345599 modified "2023-09-23" @default.
- W1501345599 title "Pay-to-Accounting Performance and Ownership Structure in Privately-Held Small Corporations" @default.
- W1501345599 cites W1482290291 @default.
- W1501345599 cites W1485535210 @default.
- W1501345599 cites W1571720745 @default.
- W1501345599 cites W2004745733 @default.
- W1501345599 cites W2007087334 @default.
- W1501345599 cites W2007946665 @default.
- W1501345599 cites W2029882620 @default.
- W1501345599 cites W2042699805 @default.
- W1501345599 cites W2069931157 @default.
- W1501345599 cites W2162225546 @default.
- W1501345599 cites W2288029257 @default.
- W1501345599 cites W2313999944 @default.
- W1501345599 cites W2752617332 @default.
- W1501345599 cites W2981423767 @default.
- W1501345599 cites W3121693921 @default.
- W1501345599 cites W3122859634 @default.
- W1501345599 cites W3125846173 @default.
- W1501345599 cites W3125898175 @default.
- W1501345599 cites W4229707215 @default.
- W1501345599 doi "https://doi.org/10.2139/ssrn.241154" @default.
- W1501345599 hasPublicationYear "2001" @default.
- W1501345599 type Work @default.
- W1501345599 sameAs 1501345599 @default.
- W1501345599 citedByCount "6" @default.
- W1501345599 countsByYear W15013455992013 @default.
- W1501345599 countsByYear W15013455992014 @default.
- W1501345599 crossrefType "journal-article" @default.
- W1501345599 hasAuthorship W1501345599A5031936265 @default.
- W1501345599 hasAuthorship W1501345599A5059400069 @default.
- W1501345599 hasConcept C10138342 @default.
- W1501345599 hasConcept C11171543 @default.
- W1501345599 hasConcept C121955636 @default.
- W1501345599 hasConcept C144133560 @default.
- W1501345599 hasConcept C151392489 @default.
- W1501345599 hasConcept C15744967 @default.
- W1501345599 hasConcept C163867264 @default.
- W1501345599 hasConcept C2778348171 @default.
- W1501345599 hasConcept C2780023022 @default.
- W1501345599 hasConcept C39389867 @default.
- W1501345599 hasConceptScore W1501345599C10138342 @default.
- W1501345599 hasConceptScore W1501345599C11171543 @default.
- W1501345599 hasConceptScore W1501345599C121955636 @default.
- W1501345599 hasConceptScore W1501345599C144133560 @default.
- W1501345599 hasConceptScore W1501345599C151392489 @default.
- W1501345599 hasConceptScore W1501345599C15744967 @default.
- W1501345599 hasConceptScore W1501345599C163867264 @default.
- W1501345599 hasConceptScore W1501345599C2778348171 @default.
- W1501345599 hasConceptScore W1501345599C2780023022 @default.
- W1501345599 hasConceptScore W1501345599C39389867 @default.
- W1501345599 hasLocation W15013455991 @default.
- W1501345599 hasOpenAccess W1501345599 @default.
- W1501345599 hasPrimaryLocation W15013455991 @default.
- W1501345599 hasRelatedWork W2020970716 @default.
- W1501345599 hasRelatedWork W2036281662 @default.
- W1501345599 hasRelatedWork W2055320061 @default.
- W1501345599 hasRelatedWork W2060705372 @default.
- W1501345599 hasRelatedWork W2101376317 @default.
- W1501345599 hasRelatedWork W2122630792 @default.
- W1501345599 hasRelatedWork W2130139128 @default.
- W1501345599 hasRelatedWork W2130588011 @default.
- W1501345599 hasRelatedWork W2171154033 @default.
- W1501345599 hasRelatedWork W2185894713 @default.
- W1501345599 hasRelatedWork W2752617332 @default.
- W1501345599 hasRelatedWork W3121693921 @default.
- W1501345599 hasRelatedWork W3122859634 @default.
- W1501345599 hasRelatedWork W3123091495 @default.
- W1501345599 hasRelatedWork W3124435635 @default.
- W1501345599 hasRelatedWork W3124477224 @default.
- W1501345599 hasRelatedWork W3125362379 @default.
- W1501345599 hasRelatedWork W3125641031 @default.
- W1501345599 hasRelatedWork W3125846173 @default.
- W1501345599 hasRelatedWork W3135490280 @default.
- W1501345599 isParatext "false" @default.
- W1501345599 isRetracted "false" @default.
- W1501345599 magId "1501345599" @default.
- W1501345599 workType "article" @default.