Determinants of excessive executive compensation

This study examines determinants of excessive executive compensation in PRC firms using 8,100 firm-year observations from 2003-2009. Employing an industry benchmarked excessive pay proxy, this study finds that CEO duality and ownership dispersion have significant positive associations with the proba...

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Main Authors: Cong, Lingmei, Wang, Q., Evans, John
Format: Journal Article
Published: Virtus Interpress 2012
Subjects:
Online Access:http://hdl.handle.net/20.500.11937/19721
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author Cong, Lingmei
Wang, Q.
Evans, John
author_facet Cong, Lingmei
Wang, Q.
Evans, John
author_sort Cong, Lingmei
building Curtin Institutional Repository
collection Online Access
description This study examines determinants of excessive executive compensation in PRC firms using 8,100 firm-year observations from 2003-2009. Employing an industry benchmarked excessive pay proxy, this study finds that CEO duality and ownership dispersion have significant positive associations with the probability of overpaying the executives. The presence of a large outside shareholder is negatively associated with the likelihood of excessive executive compensation. Results from this study have important implications for various stakeholders. For example, the PRC authorities need to further strengthen the corporate governance and constrain the power of management over the pay-setting process. More institutional investors could be encouraged to enter the PRC market to play a bigger role in monitoring managers. This paper makes an original contribution to the PRC executive compensation literature by providing unique insights into drivers of excessive executive compensation.
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institution Curtin University Malaysia
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publishDate 2012
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spelling curtin-20.500.11937-197212017-02-28T01:35:09Z Determinants of excessive executive compensation Cong, Lingmei Wang, Q. Evans, John Determinants PRC Excessive Executive Compensation This study examines determinants of excessive executive compensation in PRC firms using 8,100 firm-year observations from 2003-2009. Employing an industry benchmarked excessive pay proxy, this study finds that CEO duality and ownership dispersion have significant positive associations with the probability of overpaying the executives. The presence of a large outside shareholder is negatively associated with the likelihood of excessive executive compensation. Results from this study have important implications for various stakeholders. For example, the PRC authorities need to further strengthen the corporate governance and constrain the power of management over the pay-setting process. More institutional investors could be encouraged to enter the PRC market to play a bigger role in monitoring managers. This paper makes an original contribution to the PRC executive compensation literature by providing unique insights into drivers of excessive executive compensation. 2012 Journal Article http://hdl.handle.net/20.500.11937/19721 Virtus Interpress restricted
spellingShingle Determinants
PRC
Excessive Executive Compensation
Cong, Lingmei
Wang, Q.
Evans, John
Determinants of excessive executive compensation
title Determinants of excessive executive compensation
title_full Determinants of excessive executive compensation
title_fullStr Determinants of excessive executive compensation
title_full_unstemmed Determinants of excessive executive compensation
title_short Determinants of excessive executive compensation
title_sort determinants of excessive executive compensation
topic Determinants
PRC
Excessive Executive Compensation
url http://hdl.handle.net/20.500.11937/19721