Zobrazeno 1 - 4
of 4
pro vyhledávání: '"Mariana Sailer"'
Publikováno v:
The Accounting Review. 98:31-58
The limitation of executive compensation has been a matter of public and policy debate for at least 20 years. We examine a regulatory action in Austria in 2014 where the tax deductibility of the total value of executive compensation is unavoidably li
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a0a71bf22e61f9cde16c5ca32ed7a31a
https://doi.org/10.2308/tar-2019-0567
https://doi.org/10.2308/tar-2019-0567
Autor:
Rainer Niemann, Mariana Sailer
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2e5ad97867e685618ae17393c28d101b
https://doi.org/10.2139/ssrn.4256861
https://doi.org/10.2139/ssrn.4256861
Autor:
Mariana Sailer
Publikováno v:
SSRN Electronic Journal.
Finding an incentive system that optimally controls managerial effort and improves firm performance is an evergreen issue in both research and practice. Corporate governance recommendations and practical implementations aim at preventing short termis
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::638464102f2e6a9f80fd0a59b9d7b9ff
https://doi.org/10.2139/ssrn.3784618
https://doi.org/10.2139/ssrn.3784618
Autor:
Rainer Niemann, Mariana Sailer
Publikováno v:
SSRN Electronic Journal.
Bonus contracts are predominant in management remuneration. These contracts reward managers with variable payments in case of satisfactory performance. However, penalty contracts, which punish target failure with financial deductions, could be a comp
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::010a907ed05677c4bda206dda00434f7
https://doi.org/10.2139/ssrn.3669875
https://doi.org/10.2139/ssrn.3669875