The past 25 years have seen an exponential growth in the number of China studies in the
leading accounting journals. The rise in China-related research mirrors the country's …

This paper reviews the theoretical and empirical literature on executive compensation. We
start by presenting data on the level of CEO and other top executive pay over time and …

内容提要: 本文在代理理论框架下, 基于中国国有企业薪酬管制的制度背景,
就经理薪酬对投资过度和投资不足的影响进行了理论分析, 并以我国上市公司2000—2004 …

Women have made great strides in recent years in climbing the corporate ladder, yet the
current corporate landscape suggests that obstacles still exist before true gender equity is …

The aim of our research is to analyze how board characteristics influence firm performance.
In this paper, we specifically examine how board size, board independence, CEO duality …

In this paper, we provide a theoretical and empirical framework that allows us to synthesize
and assess the burgeoning literature on CEO overconfidence. We also provide novel …

We present a mechanism based on managerial incentives through which common
ownership affects product market outcomes. Firm-level variation in common ownership …

This paper derives optimal top tax rate formulas in a model where top earners respond to
taxes through three channels: labor supply, tax avoidance, and compensation bargaining …

This paper reviews the theoretical and empirical literature on the channels through which
blockholders (large shareholders) engage in corporate governance. In classical models …

This study examines the impact of chief executive officer (CEO) ability on firms' corporate
social responsibility (CSR) performance. We find that firms' CSR performance increases with …