Matches in SemOpenAlex for { <https://semopenalex.org/work/W3130445514> ?p ?o ?g. }
Showing items 1 to 92 of
92
with 100 items per page.
- W3130445514 abstract "Orientation: Executive remuneration remains a controversial topic. A major concern is the perceived misalignment of executive remuneration with company performance. Key performance indicators (KPIs) represent the strategic focus areas that drive a company’s performance. Aligning executive remuneration, especially the long-term incentives (LTIs), with KPIs is, therefore, paramount in attaining company performance objectives. Research purpose: This study assessed the alignment of chief executive officer (CEO) LTI objectives and company KPIs for mining companies listed on the Johannesburg Stock Exchange (JSE). Motivation for the study: Prior research focused mainly on the relationship between short-term executive remuneration and company performance. The present study provides insights into the composition of CEO remuneration and whether CEO LTI objectives are aligned with company strategy. Research approach/design and method: The sample comprised 34 mining companies for the period 2010–2016. A standardised methodology was applied to measure LTIs and statistical techniques (descriptive statistics and a ratings analysis) were applied to assess the alignment between CEO LTI objectives and company KPIs. Main findings: Chief executive officer remuneration showed an increasing trend, with LTIs contributing more towards total CEO remuneration towards the end of the research period. A weak to moderate alignment was found between CEO LTI objectives and company KPIs. Practical/managerial implications: Improved, transparent governance is required to address the opaque disclosure on the alignment between company KPIs and the objectives of CEO LTIs. Contribution/value-add: The study demonstrated that annual (and integrated) report disclosures generally do not clearly describe company strategy (reflected by KPIs) nor is the link between KPIs and CEO LTI objectives always evident. Stakeholders thus may well question whether CEO remuneration is aligned to attaining sustainable company performance." @default.
- W3130445514 created "2021-03-01" @default.
- W3130445514 creator A5022005126 @default.
- W3130445514 creator A5033393646 @default.
- W3130445514 date "2021-02-22" @default.
- W3130445514 modified "2023-09-27" @default.
- W3130445514 title "Alignment of executive long-term remuneration and company key performance indicators: An exploratory study" @default.
- W3130445514 cites W1505575389 @default.
- W3130445514 cites W1521098037 @default.
- W3130445514 cites W1962279852 @default.
- W3130445514 cites W1970600547 @default.
- W3130445514 cites W1996778550 @default.
- W3130445514 cites W2013653134 @default.
- W3130445514 cites W2027460379 @default.
- W3130445514 cites W2040360781 @default.
- W3130445514 cites W2045149434 @default.
- W3130445514 cites W2049731151 @default.
- W3130445514 cites W2057431261 @default.
- W3130445514 cites W2057795934 @default.
- W3130445514 cites W2135453952 @default.
- W3130445514 cites W2238733681 @default.
- W3130445514 cites W2752617332 @default.
- W3130445514 cites W2782666194 @default.
- W3130445514 cites W2883379634 @default.
- W3130445514 cites W2915487396 @default.
- W3130445514 cites W2947909400 @default.
- W3130445514 cites W3081282514 @default.
- W3130445514 cites W3122057977 @default.
- W3130445514 cites W3122251413 @default.
- W3130445514 cites W3122772068 @default.
- W3130445514 cites W3125242617 @default.
- W3130445514 cites W3125842606 @default.
- W3130445514 cites W4243720998 @default.
- W3130445514 doi "https://doi.org/10.4102/jef.v14i1.564" @default.
- W3130445514 hasPublicationYear "2021" @default.
- W3130445514 type Work @default.
- W3130445514 sameAs 3130445514 @default.
- W3130445514 citedByCount "1" @default.
- W3130445514 countsByYear W31304455142022 @default.
- W3130445514 crossrefType "journal-article" @default.
- W3130445514 hasAuthorship W3130445514A5022005126 @default.
- W3130445514 hasAuthorship W3130445514A5033393646 @default.
- W3130445514 hasBestOaLocation W31304455141 @default.
- W3130445514 hasConcept C10138342 @default.
- W3130445514 hasConcept C121955636 @default.
- W3130445514 hasConcept C135510737 @default.
- W3130445514 hasConcept C144024400 @default.
- W3130445514 hasConcept C144133560 @default.
- W3130445514 hasConcept C162324750 @default.
- W3130445514 hasConcept C162853370 @default.
- W3130445514 hasConcept C175444787 @default.
- W3130445514 hasConcept C19165224 @default.
- W3130445514 hasConcept C200870193 @default.
- W3130445514 hasConcept C2777488495 @default.
- W3130445514 hasConcept C29122968 @default.
- W3130445514 hasConcept C39389867 @default.
- W3130445514 hasConcept C85973986 @default.
- W3130445514 hasConcept C86251818 @default.
- W3130445514 hasConceptScore W3130445514C10138342 @default.
- W3130445514 hasConceptScore W3130445514C121955636 @default.
- W3130445514 hasConceptScore W3130445514C135510737 @default.
- W3130445514 hasConceptScore W3130445514C144024400 @default.
- W3130445514 hasConceptScore W3130445514C144133560 @default.
- W3130445514 hasConceptScore W3130445514C162324750 @default.
- W3130445514 hasConceptScore W3130445514C162853370 @default.
- W3130445514 hasConceptScore W3130445514C175444787 @default.
- W3130445514 hasConceptScore W3130445514C19165224 @default.
- W3130445514 hasConceptScore W3130445514C200870193 @default.
- W3130445514 hasConceptScore W3130445514C2777488495 @default.
- W3130445514 hasConceptScore W3130445514C29122968 @default.
- W3130445514 hasConceptScore W3130445514C39389867 @default.
- W3130445514 hasConceptScore W3130445514C85973986 @default.
- W3130445514 hasConceptScore W3130445514C86251818 @default.
- W3130445514 hasIssue "1" @default.
- W3130445514 hasLocation W31304455141 @default.
- W3130445514 hasOpenAccess W3130445514 @default.
- W3130445514 hasPrimaryLocation W31304455141 @default.
- W3130445514 hasRelatedWork W1551777818 @default.
- W3130445514 hasRelatedWork W1563886849 @default.
- W3130445514 hasRelatedWork W1899063481 @default.
- W3130445514 hasRelatedWork W1987232328 @default.
- W3130445514 hasRelatedWork W2231314195 @default.
- W3130445514 hasRelatedWork W2253772069 @default.
- W3130445514 hasRelatedWork W2258147491 @default.
- W3130445514 hasRelatedWork W2309034794 @default.
- W3130445514 hasRelatedWork W2339659372 @default.
- W3130445514 hasRelatedWork W3138934497 @default.
- W3130445514 hasVolume "14" @default.
- W3130445514 isParatext "false" @default.
- W3130445514 isRetracted "false" @default.
- W3130445514 magId "3130445514" @default.
- W3130445514 workType "article" @default.