CEO excess compensation: the impact of compensation committee quality and corporate social responsibility

被引：2
|
作者：
Hsu, Hui-Wen [1 ]
机构：
[1] Feng Chia Univ, Dept Publ Finance, 100 Wenhwa Rd, Taichung 40724, Taiwan
来源：
APPLIED ECONOMICS LETTERS | 2023年 / 30卷 / 16期
关键词：
Compensation committee quality; corporate social responsibility; CEO excess compensation; EXECUTIVE-COMPENSATION; AUDIT COMMITTEE; ENVIRONMENTAL PERFORMANCE; GOVERNANCE; MANAGEMENT; BOARD; DETERMINANT;
D O I：
10.1080/13504851.2022.2094321
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This study examines whether compensation committee quality and corporate social responsibility are related to CEO excess compensation. Using a U.S. sample from 2008 to 2013, this study finds that high-quality compensation committees can design compensation arrangements that limit CEOs' ability to extract excessive compensation. Furthermore, according to this study, CEOs tend to overinvest in corporate social responsibility in order to extract extra compensation.
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页码：2141 / 2148
页数：8
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