Impact of Job Complexity and Performance on CFO Compensation-Reference-Cited by-同舟云学术

Impact of Job Complexity and Performance on CFO Compensation

Published:2012-09-01 Issue:3 Volume:26 Page:395-416
ISSN:0888-7993
Container-title:Accounting Horizons
language:en
Short-container-title:

Author:

Balsam Steven¹,Irani Afshad J.¹,Yin Qin Jennifer¹

Affiliation:

1. Steven Balsam is a Professor at Temple University, Afshad J. Irani is an Associate Professor at Washington & Lee University, and Qin Jennifer Yin is an Associate Professor at The University of Texas at San Antonio.

Abstract

SYNOPSIS This study investigates the impact of job complexity and firm, as well as CFO-specific performance, on CFO compensation. We find job complexity and overall firm performance affects both CFO salary and bonus, while CFO-specific performance affects CFO bonus. Specifically, we find that CFOs are not only rewarded when their firms meet or beat earnings targets, but they get incremental rewards for managing earnings and/or expectations to allow their firms to meet or just beat those targets.

Publisher

American Accounting Association

Subject

Accounting

Link

http://meridian.allenpress.com/accounting-horizons/article-pdf/26/3/395/1654304/acch-50184.pdf

Reference58 articles.

1. The effect of LIFO switching and firm ownership on executives' pay;Abdel-khalik;Journal of Accounting Research,1985

2. Rationality of executive compensation schemes and real accounting changes;Abdel-khalik;Contemporary Accounting Research,1987

3. Restructuring charges and CEO compensation: A Reexamination;Adut;The Accounting Review,2003

4. Measuring executive compensation: Methods and an application;Antle;Journal of Accounting Research,1985

5. Investment opportunities and the structure of executive compensation;Baber;Journal of Accounting and Economics,1996

Cited by 17 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Breaking the Big Four brand’s halo effect precisely: evidence from the association between RMM coverage ratios and integrated audit effectiveness;Review of Quantitative Finance and Accounting;2024-02-04

2. Female CFOs and managerial opportunism;Review of Quantitative Finance and Accounting;2022-12-31

3. Political connections and managerial premiums in the labor market: Evidence from China;Economic Modelling;2022-09

4. The Impact of Information Security Breach Incidents on CIO Turnover;Journal of Information Systems;2019-08-01

5. Does CIO risk appetite matter? Evidence from information security breach incidents;International Journal of Accounting Information Systems;2019-03