The influence of CEO power on compensation contract design

MA Abernethy, YF Kuang, B Qin - The Accounting Review, 2015 - publications.aaahq.org
We investigate whether CEO power influences a firm's decision to change its compensation
system in response to regulatory and public pressure. In particular, we assess whether CEO …

The role of executive symbolism in advancing new strategic themes in organizations: A social influence perspective

DC Hambrick, JB Lovelace - Academy of Management Review, 2018 - journals.aom.org
Contributing to the sensegiving literature and organizational change literature, we set forth a
theory for predicting the relative effectiveness, or ineffectiveness, of executive symbolism in …

Wolves at the door: A closer look at hedge fund activism

YTF Wong - Management Science, 2020 - pubsonline.informs.org
Most investor coordination remains undisclosed. I provide empirical evidence on the extent
and consequences of investor coordination in the context of hedge fund activism, in which …

Were CEO pay cuts during the COVID-19 pandemic merely symbolic? Shareholders' reaction and outrage

A Bedford, M Bugeja, S Ghannam… - Pacific-Basin Finance …, 2023 - Elsevier
We examine whether CEO pay cut announcements during the COVID-19 pandemic are
symbolic and made to appease various stakeholders. We find that firms announcing a CEO …

Self‐sacrifice or empty symbolism: a study of $1 CEOs

P Dharmasiri, M Garg, A Ng, S Supardi - Accounting & Finance, 2024 - Wiley Online Library
We examine whether CEOs' voluntary acceptance of a 1salaryisacrediblesignalofsacrifice.
Wefindthatfirmswith 1 salary CEOs are:(i) more likely to be associated with income …

Firm strategy and CEO− VP pay differentials in equity compensation

MA Abernethy, Y Dong, YF Kuang, B Qin… - European Accounting …, 2024 - Taylor & Francis
We examine whether pay differentials between the chief executive officer (CEO) and vice
presidents (VPs) can be explained by firms' strategic priorities. We find that firms that pursue …

Does government report readability matter? Evidence from market reactions to AAERs

YF Kuang, G Lee, B Qin - Journal of Accounting and Public Policy, 2020 - Elsevier
We investigate whether market reactions to Accounting and Auditing Enforcement Releases
(AAERs) of the US Securities and Exchange Commission (SEC) vary with different levels of …

The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations

S Balsam, CX Mao, M Xu, Y Zhang - The Accounting Review, 2025 - publications.aaahq.org
In this paper, we test the “labor donation” hypothesis, which posits that intrinsically motivated
individuals willingly accept lower compensation to work in nonprofit organizations (NPOs) …

Sharing the pain between workers and management: evidence from the covid-19 pandemic and 9/11 attacks

M Afzali, U Khan, S Rajgopal - Available at SSRN 4053005, 2023 - papers.ssrn.com
We examine whether managers commit to reducing their pay or enact other positive worker-
friendly actions after laying off employees or cutting their benefits during an economic crisis …

Corporate social responsibility and abnormal executive compensation

J Park, T Zhang, S Pierce, Y Jia - Journal of Accounting Literature, 2023 - emerald.com
Purpose The authors examine the association between corporate social responsibility
(CSR) and abnormal executive compensation. The authors hypothesize that socially …