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Executive performance-based remunerations, performance change and board structures

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Date

2009

Authors

Lee, Janet

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Publisher

Pergamon Press

Abstract

This paper examines CEO performance-based remuneration in companies that experience improvement in financial performance but have different board structures. It analyzes how such payment relates to change in financial performance and board structures by comparing the cases between Australian and Singaporean companies. The results highlight that performance pay in both countries is likely to be linked to change in performance. However, the proportion of CEO performance-based payment in both countries does not seem to be related to board structure. Larger firms in both countries appear to make great use of performance-based remuneration. Sales revenue is likely to be used by companies in both countries as a yardstick for determining CEO performance pay.

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Citation

URI

http://hdl.handle.net/1885/22660

Collections

Open Access Research

Source

The International Journal of Accounting

Type

Journal article

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License Rights

DOI

10.1016/j.intacc.2009.03.002

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