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1

Nzunga, Dennis Joseph. "Executive Reward Structure and Financial Performance of Listed Companies in the Nairobi Securities Exchange, Kenya." Journal of Finance and Accounting 6, no. 3 (July 12, 2022): 21–39. http://dx.doi.org/10.53819/81018102t4057.

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Studies have reported positive and significant relationship,that is, positive relationship between executive fixed pay, cash bonus, stock options and company’s financial performance; others negative and significant relationship, while others no significant relationship. In view of4this, the4 study4 sought4 to4 establish4 the4 relationship4 between4 executive4 reward4 structure4 and4 financial4 performance4 of4 listed4 companies4 at4 the4 Nairobi4 Securities4Exchange, Kenya. The investigation's precise goals were to establish the impact of executive base pay, bonuses, and non-cash incentives, as well as executive7 stock7options, on7 the7 financial7 performance7 of7 firms7listed7 on7the Nairobi Securities7Exchange7in7Kenya.The research also determined if the rate of inflation had a moderating influence on the association between CEO compensation and financial performance of Nairobi securities exchange-listed businesses. Stakeholder theory, agency theory, marginal productivity theory, and managerial power and governance theory were all used in this research. In this study, the positivist philosophy was applied, as well as a causal research design. The target population was all 65 listed businesses on the Nairobi Securities Exchange in Kenya, and a census was conducted. The research employed panel secondary data from annual financial statements of NSE-listed businesses. The study finding indicated that all the study variables except for inflation had a positive correlation with with financial performance of listed firms. However it is basic pay, bonuses and non cash benefits that had a positive and significant effect on the financial performance of listed firms. The effect of executive share options was positive but insignificant at 5% level of significance. Equally the effect of inflation was negative but insignificant. However, inflation has a signinificant effect as a moderator in the relationship7 between7 executive7 rewards7 and7 financial7 performance7 of7 listed7 firms7 at7 the7 Nairobi7 Securities7Exchange.Its is on the basis on of this findings that the study recommends that listed firms need to tailor their executive compensation and reward schemes to performance to encourage the top executives to continuous work hard and achieve their performance targets. Keywords: Executive reward structure, executive basic salary, executive bonuses, executive non-cash benefits, executive stock options, inflation rate, financial performance.
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2

Moore, James Hatch, and Zhongming Wang. "Passion in executive mentoring influences organizational innovativeness." Social Behavior and Personality: an international journal 46, no. 2 (February 2, 2018): 219–31. http://dx.doi.org/10.2224/sbp.6487.

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Mentoring is a popular resource for individual and organizational improvement. In this study we examined for the first time passion in executive mentoring as a potential approach to developing organizational innovativeness. In most previous studies the executives, for example, chief executive officers, were the mentors, but we took the opposite view, namely, the executives were the mentees. Results confirmed the hypotheses that the executive's perception of the mentor's passion was positively related to the executive's perception of organizational innovativeness, through the quality of mentoring and cognitive adaptability. Confirmatory factor analysis and regression analysis confirmed the validity of the results. Results demonstrated the value of passion in executive mentoring and the subsequent link to organizational innovativeness via the quality of mentoring and cognitive adaptability. Theoretical and managerial implications and directions for further research are discussed.
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Carter, Mary Ellen, Francesca Franco, and İrem Tuna. "Matching Premiums in the Executive Labor Market." Accounting Review 94, no. 6 (February 1, 2019): 109–36. http://dx.doi.org/10.2308/accr-52393.

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ABSTRACT We study whether executives receive pay premiums for the uncertainty of their match with a new firm. Using changes in executive-firm matches from Execucomp, we document that executives receive significant attraction premiums when they move to new firms. These premiums vary with proxies that capture potential sources of uncertainty about the quality of the match, and are incremental to pay for managerial talent, generalist ability, industry turnover risk, and potential additional costs incurred by the new employer to attract the executive to the firm, such as payments for forfeited equity and relocation costs. Consistent with compensation for uncertainty of fit, we find that the premiums decrease with the executive's tenure at the new firm, as the uncertainty about the executive-firm match is resolved over time. Our findings raise the possibility that attraction premiums are an additional cost of executive turnover and may contribute to the overall rise in executive pay. JEL Classifications: J24; J33; M12; M52. Data Availability: Data are available from sources cited in the text.
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4

Majer, Piotr. "The Offence of Failing to Observe the Duty to Execute a Penal Sentence or Decree (Canon 1371 § 5 CIC)." Biuletyn Stowarzyszenia Kanonistów Polskich 33, no. 36 bis (November 21, 2023): 159–76. http://dx.doi.org/10.32077/bskp.8023.

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This article discusses the offence of failure to observe the duty to execute a penal sentence or decree.[1] This is a new offence in the Code of Canon Law defined during the recent revision of criminal canon law by the Apostolic Constitution Pascite gregem Dei of 23 May 2021. Canon 1371 § 5 addresses the negative experience of recent years especially with regard to the sexual abuse of minors by clerical persons. The active subject of the offence is the ecclesiastical Superior who is obliged to effectively execute an executive sentence and carry out the orders and prohibitions contained therein against the offender. However, the concept of executing an executive sentence is vague. Some doctrinal representatives even question the need for the concept, considering that the punishment is effective in itself, without the need for additional “execution.” This, in light of Canon 18, could make it difficult to enforce the new provision.
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5

Lauck, John R., Joseph R. Rakestraw, and Sarah E. Stein. "Do Audit Fees Reflect Unique Characteristics of Individual Executives?" Accounting Horizons 34, no. 4 (June 12, 2020): 105–24. http://dx.doi.org/10.2308/horizons-19-193.

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SYNOPSIS We examine whether audit fees reflect characteristics of individual executives incremental to known determinants of fees. Using a novel executive effects approach, we find that unexplained audit fees exhibit a statistically and economically significant association with executive effects after controlling for factors related to the firm and environment. Specifically, executive effects represent between 20 and 39 percent of the total variation in unexplained audit fees. Our tests also show only limited evidence that observable proxies are associated with the auditor's perception of an executive's style, which suggests that our analysis identifies unobservable traits that cannot be captured by typical measures in archival research (e.g., gender, age, educational background, and board membership). Collectively, our study highlights the importance of executive characteristics in the determination of audit fees and suggests that future research may benefit from additional consideration of individual executives' influence on the pricing of audit services. Data Availability: Data used in this study are available from public sources identified in the document.
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6

Niedobitek, Matthias. "The German Bundesrat and Executive Federalism." Perspectives on Federalism 10, no. 2 (June 1, 2018): 198–214. http://dx.doi.org/10.2478/pof-2018-0023.

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Abstract The German Basic Law constitutes federalism as a unique political system which is characterised by intertwined decision-making of the Federation (Bund) and the component units (Länder). The executives of the two federal tiers and the Länder executives within the Bundesrat play a major role in making joint decisions. They are forced to make decisions in the ‘joint-decision mode’ (Politikverflechtung) which is detrimental to accountability. Reform efforts were made to unbundle competences and to reduce the number of bills which require the Bundesrat’s consent. Due to the dominance of the executives and the distribution of powers between the federal tiers (legislation is dominated by the Bund, execution is dominated by the Länder), German federalism is rightly called ‘executive federalism’. German federalism can even be regarded as an embodiment of that concept since it covers all possible aspects of ‘executive federalism’. The Bundesrat has an important share in that classification.
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7

Chang, Ya-Fen, Wei-Liang Tai, and Ka-Ho Fung. "Offline User Authentication Ensuring Non-Repudiation and Anonymity." Sensors 22, no. 24 (December 10, 2022): 9673. http://dx.doi.org/10.3390/s22249673.

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User authentication is the key to ensuring that only authorized users can deal with specific affairs and access services. Applications or systems possessing different properties or requirements need different authentication schemes. For example, some institutions or companies need executives to manage or inspect their corresponding departments while the inspected department should not know who the executives are but only can verify their legitimacy. This paper designs a non-repudiation and anonymity-ensured user authentication system to meet the mentioned special requirements. We also propose a user authentication scheme to ensure that the designed system can work as claimed. In the system, a department is equipped with an authentication device, namely the department authentication device, to authenticate an executive while the executive’s identity is not revealed to the department and only the department’s authentication device can identify the executive for non-repudiation. An executive is equipped with an authentication device to have himself/herself authenticated by the department’s authentication device. Moreover, authentication data stored in an executive’s authentication device does not need to be updated even when management personnel changes are made.
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8

Webb, Peter J. "Back on track: The coaching journey in executive career derailment." International Coaching Psychology Review 1, no. 2 (November 2006): 68–74. http://dx.doi.org/10.53841/bpsicpr.2006.1.2.68.

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Executive career derailment seems to coincide with one of the most significant transitions in life – the midlife ‘crisis’. Career derailment is most commonly caused by insensitivity; both to others needs and to the individuals own developmental needs for authenticity. Executive coaches can form strong developmental relationships with derailed executives through engaging them in the behaviours of individuation and supporting the development of a more authentic self. Coaching is conceptualised as a ‘U-shaped’ journey exploring 5 levels of meaning: (1) the executive’s environment; (2) the executive’s behaviour; (3) attitudes, (4) deep structure of the person; and (5) deepest structure.
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9

Phillips, Peter, and Julie Cotter. "The technostructure gap the educational qualifications of executive and non-executive directors." Corporate Ownership and Control 7, no. 4 (2010): 102–13. http://dx.doi.org/10.22495/cocv7i4p7.

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The purpose of this paper is to investigate the educational qualifications and experience of executive and non-executive members of directorial boards in Australia. Inspired by Galbraith’s (1967) analysis of the ‘technostructure’, we examine the educational qualifications of managerial (executive) directors and non-executive directors to assess the extent of divergences in the relevance (to the company’s operations) of executives’ and non-executives’ educational qualifications. In addition, we measure the ‘relatedness’ of executives’ and non-executives’ educational qualifications to determine the extent to which the set of educational qualifications of executive directors diverges from that of non-executive directors. We find significant differences in the relevance of the educational qualifications possessed by executives and non-executives. We also find very low relatedness between the two sets of educational qualifications. The advantages of board diversity on the one hand and the disadvantages that may attend potentially sub-optimal technical information flow on the other are discussed.
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10

Saputra, Willy Johan Widjaja. "Development of Executive Information System to Support Strategic Goals in Retail Company." Engineering, MAthematics and Computer Science (EMACS) Journal 1, no. 1 (August 31, 2019): 29–36. http://dx.doi.org/10.21512/emacsjournal.v1i1.5796.

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One way to present accurate and actual information to the executive is to use the Executive Information System. The Executive Information System is designed for executives who need information to monitor the situation and manage company management. Problems that may arise at this time are the lack of available information for executives because of geographical barriers, for example the distance between the head ofce and branches that are far apart or executives who often work out of the ofce so that they cannot monitor the company. This is because generally the Executive Information System that exists is only available and can be accessed from within the company environment so executives who are outside the company environment cannot access the Executive Information System to get the information needed. With the existence of an intranet-based Executive Information System, it is expected to cover the shortcomings of the Executive Information System which is not based on intranets. Information needed by executives is not only available in the corporate environment but is also available at a site that can be accessed by executives via the internet, so that executives can easily access information to monitor company performance and determine company management policies even though the executive in question is at outside the corporate environment, especially those related to marketing the company’s products. The system we built proved to be very effective in helping executives to control and monitor the company and make it easier to make decisions regarding company management.
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11

Lund Pedersen, Carsten, and Thomas Ritter. "The four executive challenges of project-based strategy." Strategy & Leadership 46, no. 6 (November 19, 2018): 44–49. http://dx.doi.org/10.1108/sl-09-2018-0089.

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Purpose As a great deal of strategy execution takes the form of strategic projects, how you align these projects ultimately determines the success or failure of your strategy. Here, we discuss four executive challenges executives need to tackle to successfully manage a strategy in a project-based world. Design/methodology/approach Conceptual approach entailing illustrative case-examples Findings We find four executive challenges to tackle in order to successfully manage a strategy in a project-based world. Research limitations/implications As the study draws upon conceptual arguments, future studies need to assess the verisimilitude and boundary conditions of the challenges. Practical implications By thinking of a strategy through a project-based lens, and understanding the challenges thereof, executives should be better able to bridge strategy formulation and execution. Social implications A project-based approach to strategy is not necessarily limited to a for-profit sector; NGOs and governmental organizations may similarly learn from and draw upon a project-based approach to strategy. Originality/value As little research within strategy has explicitly conveyed a project-based lens, the study emphasizes a novel approach to strategy.
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12

Kuna, Shani. "All by Myself? Executives’ Impostor Phenomenon and Loneliness as Catalysts for Executive Coaching With Management Consultants." Journal of Applied Behavioral Science 55, no. 3 (March 13, 2019): 306–26. http://dx.doi.org/10.1177/0021886319832009.

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The scholarly literature regarding executive consulting relationships, typically labeled as executive coaching, tends to focus on the issue of its effectiveness. The fundamental question regarding executives’ desire to engage in this kind of intervention, whose benefits are considered ambivalent, has been mostly overlooked. Addressing this theme was the purpose of this exploratory study, in which in-depth interviews were conducted with 46 Israeli executives. Despite the executives’ explanation of executive coaching in rational terms of knowledge acquisition, the findings shed light on two phenomena that, surprisingly, have received limited attention: executive loneliness and impostorism. These intertwined experiences have been executives’ implicit catalysts for seeking help from management consultants. The study highlights the significant role of executive coaching as a means of emotional support for executive impostorism and loneliness. A major implication is the importance of providing managers promoted to senior positions with preparation for the emotional distress associated with their role.
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13

Patel, Mohsin Ali. "Impact of Board Structure and Firm Performance on Chief Executive’s Compensation." Asia-Pacific Management Accounting Journal 14, no. 2 (August 31, 2019): 185–99. http://dx.doi.org/10.24191/apmaj.v14i2-09.

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The corporate board usually influences all important decisions of a firm including setting of its long-term goals, developing a corporate strategic policy, as well as hiring and setting the compensation of the chief executive. Moreover, the organization of the board may have a significant effect on the monitoring and governance of the company. This paper analyses the impact of structure of the board and firm performance on chief executive compensation, in an emerging economy context specifically, Pakistan. Chief executive compensation is one of the controversial and sought after topics in research nowadays. Interestingly, the exploration into the topic has found that there is a significant and positive impact of the non-executive directors serving on the corporate boards on the compensation of chief executive. Furthermore, the size of the board has also showed to have a significant and positive impact on the chief executive’s compensation which logically means that the companies in which the boards are larger than the mean size will relatively pay higher to their chief executives. Also it was found that the performance of the firm does not have a statistically significant impact on chief executive compensation. These results have policy implications and are important to corporate stakeholders. Keywords: corporate governance, board structure, firm performance, Pakistan
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14

Gomes Schapiro, Mario. "A regulação executiva da moeda: a variedade institucional da regulação monetária brasileira na Nova República." Revista de Direito Administrativo 279, no. 2 (August 18, 2020): 141. http://dx.doi.org/10.12660/rda.v279.2020.82008.

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<p>The presidential dominance in monetary regulation: the institutional variety of brazilian monetary regulation throughout the New Republic</p><p> </p><p>RESUMO</p><p>O objetivo do trabalho é, a partir da literatura sobre “estado regulador”, caracterizar a variedade regulatória brasileira que se constituiu no sistema financeiro, entre 1988 e 2018. O principal argumento deste artigo é que, no sistema financeiro brasileiro, o Poder Executivo (e não o Congresso) foi o principal da delegação regulatória. Além disso, o Executivo, por meio do Conselho Monetário Nacional, empregou predominantemente mecanismos administrativos ex post para governar a máquina regulatória. Em outras palavras, no lugar de uma delegação ex ante por meio da legislação, o Executivo contou com ferramentas discricionárias para moldar as atividades regulatórias. Esse arranjo ocorreu dentro da cadeia de comando e controle do Poder Executivo, com pouca participação do Congresso. O artigo descreve essa variedade regulatória como regulação executiva da moeda.</p><p> </p><p>ABSTRACT</p><p>Drawing on the literature on “regulatory state”, this paper aims at characterizing the variety of regulatory state that shaped the Brazilian financial system, between 1988 and 2018. The central claim of this paper is that, at the Brazilian financial system, the Executive branch (and not the Congress) was the principal. Moreover, the Executive, through the National Monetary Council, employed ex-post administrative mechanisms predominantly to govern the regulatory machine. In other words, instead of ex-ante delegation via legislation, the Executive relied on discretionary tools to shape regulatory activities. This arrangement took place within the command and control’s chain of the Executive Power, having little participation of the Congress. The article describes this regulatory variety as the presidential dominance in monetary regulation.</p>
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DuoRu, Duo, Mao Cui Guo, and Ze Min Wang. "Executive Compensation Level, Executive Characteristics and Quality of Internal Control." E3S Web of Conferences 292 (2021): 03019. http://dx.doi.org/10.1051/e3sconf/202129203019.

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In the process of transformation of economic momentum, the digital transformation and upgrading of enterprises has become an inevitable trend. As an important human resource of enterprise operation and management, senior executives play an irreplaceable key role in the process of enterprise transformation and upgrading. therefores, A total of 2244 A-share listed companies in China from 2015 to 2019 are selected for panel data analysis to verify the influence of the level of executive compensation, characteristics of senior executives and quality of internal control. The results show that there is a correlation between the level of executive compensation and the quality of internal control, and the characteristics of senior executives have a partial moderating effect between the level of executive compensation and the quality of internal control, but this moderating effect is weak and may be negative.
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Luo, Hong, Yongliang Zeng, Linyu Wan, and Yali Shen. "Executive heterogeneity, pay bandwagon, and earnings management." Nankai Business Review International 7, no. 4 (November 7, 2016): 426–50. http://dx.doi.org/10.1108/nbri-04-2016-0015.

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Purpose From the perspective of top management heterogeneity, this paper aims to study the impact of the psychological traits of executive pay bandwagon on earnings management in the listed companies of China. Design/methodology/approach This paper applies the ratio of executive pay to the median pay level of executives in firms of similar size and industry, namely, the comparing coefficient, as an alternative variable of executive pay bandwagon, and earnings management as the behavior choice of executive pay bandwagon, to examine whether executives in the listed companies of China have comparing mentality, and whether the result is influenced by executive heterogeneity by using the multiple linear regression models. Findings The lower the executives’ compensation is than the median pay level of executives in firms of similar size and industry, the stronger the incentive the executives have to compare with others whose pay is higher, increasing the extent of earnings management in the future, and executives tend to use real activities manipulation rather than accrual-based earnings management to increase their performance-based compensation. As pay bandwagon is a kind of executives’ individual psychological reaction, in a large extent, its behavioral performance is likely to be affected by executive heterogeneity. Specifically, when the proportion of male executives, young executives or low educated executives is relatively high, or executives are located in remote cities, there will breed more earnings management behaviors induced by pay bandwagon. Further study shows that pay bandwagon is positively correlated with rigging compensation based on real earnings management and pay bandwagon also has significantly negative effects on the firms’ future value creation. Research limitations/implications Pay bandwagon is an important inducement of executives’ earnings management, with implication that for executives with different characteristics, one should pay attention to the subjective psychological perception and expectation of their pay in the future studies related to executives’ compensation incentives. Originality/value This study introduces the research within sociology, psychology and experimental economics, and considers the executives’ subjective perception of their pay, to explore the internal mechanism that executives affect firm performance via a specific earnings management method and to implement self-interested behavior due to pay bandwagon. And this is the first study to select several typical executive individual characteristics to investigate the influence of executive heterogeneity on pay bandwagon and its economic consequences.
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Kalelkar, Rachana, and Qiao Xu. "Different tenure phases of executives and audit fees." Review of Accounting and Finance 20, no. 5 (October 20, 2021): 298–325. http://dx.doi.org/10.1108/raf-08-2020-0232.

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Purpose The authors investigate whether the different tenure phases of executives have a differential effect on audit pricing. Two alternate views – career concern and power – can explain the effect of executives’ tenure on audit pricing. This paper aims to determine, which viewpoint dominates in explaining the relationship between audit pricing and executive tenure phases. Design/methodology/approach Using a sample of 11,198 firm-year observations from 2007 to 2016, the authors adopt an ordinary least squares regression model to assess the impact of the middle and long phases of executives’ tenure on audit fees. Findings Audit fees are significantly lower when executives enter the middle and long phases of tenure. The reduction in audit fees is greatest as both chief executive officers and chief financial officers enter the long tenure phase. Although audit fees gradually decrease as executive tenure is extended, they start increasing two years before the end of executive tenure. Furthermore, the negative association between the executive tenure phase and audit fees is greater when the executive is appointed externally. Finally, the long phase of executive tenure also mitigates the positive relationship between audit fees and internal control weaknesses. Research limitations/implications This study is based on US data. Future research may extend this study to other countries. Practical implications The findings are important to firms, practitioners and academicians, particularly, as the length of tenure of top executives has increased in recent years. By documenting that executives’ middle and long tenure phases reduce audit fees, the findings highlight the importance of maintaining executives in the firm. Finally, the findings have implications for investors, policymakers and auditors to identify companies with high audit risk. Originality/value This study is the first to document the impact of executives’ middle and long tenure phases on audit fees.
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Wei, Chengyan, and Shenxiang Wang. "Research on Improving the Executive Ability of University Administrators Based on Deep Learning." Computational and Mathematical Methods in Medicine 2022 (June 9, 2022): 1–10. http://dx.doi.org/10.1155/2022/6354801.

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Over the years, experts have focused their research on ways to increase the executive capacity of university administrators. This is because only by improving the quality of execution of college and university administrative personnel can they actively execute various policies and measures, fully exploit their subjective initiative, and ensure the educational reform of colleges and universities. Increasing the executive capacity of administrative staff can help colleges and universities manage more effectively. Therefore, in the development process of higher education institutions, it is necessary to strengthen the execution of administrative staff, especially the need to adhere to the problem as the basic orientation. Take scientific and practical steps to strengthen administrative personnel’s executive ability in light of current issues with administrative management personnel’s executive power, and establish the groundwork for ensuring the quality of management work. Combining deep learning, this paper proposes a path to improve the executive power of college administrators based on deep learning. To begin, familiarize yourself with the deep noise reduction autoencoder model and support vector regression (SVR) theory and build the DDAE-SVR deep neural network (DNN) model. Then, input a small-scale feature index sample data set and a large-scale short-term traffic flow data set for experiments; then, assess the model’s parameters to achieve the optimal model. Finally, use performance indicators such as MSE and MAPE to compare with other shallow models to verify the effectiveness and advantages of the DDAE-SVR DNN model in the execution improvement path output of university administrators and large-scale data sets.
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Subekti, Mohammad, Raden Bagus Rhesa Dharma Widjaya, Eileen Heriyanni, and Giovani Dewi. "Analisis dan Perancangan Sistem Informasi Eksekutif Pemasaran pada Distributor Alat Tulis Kantor: Studi Kasus pada Benza Prima." ComTech: Computer, Mathematics and Engineering Applications 2, no. 2 (December 1, 2011): 955. http://dx.doi.org/10.21512/comtech.v2i2.2847.

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Executive information system (EIS) has been widely used in enterprises and institutions to help the executives make decisions quickly and accurately for the organization's business needs. A research is conducted to create a marketing executive information system that can produce analytic reports and comparison reports for the executive of Benza Prima. For information search the fact finding techniques is utilized by conducting surveys directly to the company to study the company needs and the running procedures. The executive information system design uses Object Oriented Analysis and Design (OOAD) methodology. The research results in an executive information system that produces report in forms of pivot tables and charts to help the Benza Prima executives make decisions. The marketing executive information system design is expected to provide analytic information that can be used by the Benza Prima executive as an analytic tool in planning marketing strategies.
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Shair-Rosenfield, Sarah, and Alissandra T. Stoyan. "Gendered Opportunities and Constraints: How Executive Sex and Approval Influence Executive Decree Issuance." Political Research Quarterly 71, no. 3 (January 5, 2018): 586–99. http://dx.doi.org/10.1177/1065912917750279.

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Do female executives exercise the authority of their office distinctly from their male counterparts? Anecdotal evidence suggests women legislators are likely to govern in a more consensual manner than men. Yet there has been little systematic research extending such claims to women in executive office. Using an original data set, we evaluate one aspect of policy agenda setting—rates of executive decree issuance—among four male–female pairs of Latin American presidents between 2000 and 2014. Female presidents are generally less prone to rule by decree, but this relationship is conditioned by presidential popularity. Female executives with high presidential approval ratings are less likely to rule via unilateral action than similarly popular male executives, but the gendered differences in decree issuance disappear when executives possess low approval ratings. Our findings have implications for understanding the potential benefits of feminine leadership styles for executive–legislative relations and good governance.
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Indjejikian, Raffi J., and Dhananjay (DJ) Nanda. "Executive Target Bonuses and What They Imply about Performance Standards." Accounting Review 77, no. 4 (October 1, 2002): 793–819. http://dx.doi.org/10.2308/accr.2002.77.4.793.

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We provide evidence that CEOs' and lower-level business unit executives' target bonuses are negatively associated with a proxy for measurement noise in accounting-based performance measures, and positively associated with proxies for firms' growth opportunities and the extent of executives' decision-making authority. Non-CEO executives' target bonuses are also positively associated with their CEO's target bonus. In addition, we compare executives' actual and target bonuses over two consecutive periods to draw inferences about how firms revise executives' performance standards. If firms adjust performance standards to fully reflect executives' past performance, then we expect an executive's chances of earning an above-target bonus to be independent of his past performance. We find evidence to the contrary; an executive is more likely to receive an above-target bonus if he received an above-target bonus in the prior year than if he did not. This suggests that firms do not adjust standards to fully reflect executives' past performance, consistent with agency-theoretic arguments that a firm can better motivate its executives if it discounts executives' past performance in setting their future compensation.
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Kolodinsky, Robert W., and Paul E. Bierly. "Understanding the elements and outcomes of executive wisdom: A strategic approach." Journal of Management & Organization 19, no. 1 (January 2013): 1–24. http://dx.doi.org/10.1017/jmo.2013.1.

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AbstractThe purpose of this paper is to: (a) offer rationale for the importance of an increasingly important organizational management topic – the wisdom of top managers – what we call executive wisdom; (b) develop a theoretical framework for the construct, including core components and outcomes, and (c) provide implications for practice. The research in several related literatures is reviewed and synthesized to provide the foundation for the development of this theoretical framework. Applying the extant literature on wisdom to the specific context of a top-level business manager, we argue that there are four foundational characteristics of executive wisdom: (1) Knowledge, developed by prior learning and experience, (2) moral maturity, (3) reflective strategic decision-making, and (4) ability to manage uncertainty. Executives possessing such characteristics are: (a) able to make enlightened strategic judgments that are (b) implemented as principled actions. The effectiveness of such implementation is contingent upon, among other moderators, the executive's leadership skills. We view each of the characteristics as necessary but not sufficient to possess and benefit from executive wisdom. The principled actions undertaken by those possessing executive wisdom will, when compared to other executives, have a greater likelihood of leading to valued outcomes indicative of organizational effectiveness, including enhanced stakeholder trust and loyalty, reputational capital, and stronger financial and social performance. We believe that the main arguments developed in this paper will help improve managers’ understanding of how to become a wise executive and to realize the benefits of doing so. From a theory perspective, this paper adds to the growing body of literature in a new and increasingly valued area of research.
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Lather, Anu Singh, and Sangeeta Mohan. "A Comparative Study of Executive and Non-Executive Associates of Delhi Metro Rail Corporation for Their Level of Commitment and Personal Efficiency." Vision: The Journal of Business Perspective 11, no. 4 (October 2007): 13–20. http://dx.doi.org/10.1177/097226290701100402.

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Present research was designed to study the level of commitment and personal efficacy amongst the associates of Delhi Metro Rail Corporation (DMRC) and also to understand the relationship between these two variables. Data was collected from 50 executives and 50 non-executives of DMRC. For this purpose, Organisational Commitment Instrument (OCI) and Personal Efficacy Test was administered individually to all employees. Chi-Square was applied to see the level of commitment and personal efficacy of executives and non-executives. The results were analysed using Chi–square test Pearson Product Moment correlation. The Chi–square results of commitment are shown in Table 1. The results revealed that Chi–square for commitment was 35.78, which was significant at 0.01 level. The comparison of results of executive and non–executive associates showed that large number of executive associates (n = 27) where highly committed, moderate number of employees (n = 15) fell into medium commitment range and few (n = 8) were low committed executives. The results were almost reverse in case of non–executive employees. There was only one employee from nonexecutive group who showed high level of commitment. Majority of this group was either moderately committed (n =22) or low on commitment (n = 27). The comparison of results on personal efficacy between executive and non-executive employees showed a Chi–square value of 27.01 significant at 0.01 level. The results reflect that the executive employees showed high personal efficacy (n =27), medium personal efficacy (n = 17) and few showed low personal efficacy (n = 6). The reverse trend was seen with the nonexecutive employees. Majority of employees showed low personal efficacy (n = 25) and medium personal efficacy (n = 20). There were only 5 non executive employees who showed high personal efficacy. The correlation coefficient of commitment with personal efficacy (n–100) came out to be 0.324 significant at 0.001 level.
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Zhongwen, Liu, Wang Xiaoshuang, and Wang Shukun. "Research on the Status Quo and Influencing Factors of Gender Differences in the Executive Salaries of Listed Companies." International Journal of Strategic Decision Sciences 12, no. 3 (July 2021): 36–48. http://dx.doi.org/10.4018/ijsds.2021070103.

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Gender pay difference has always been a concern of scholars. Especially in recent years, experts have gradually shifted their research horizons to gender pay difference of executive compensation. This paper takes executive compensation of listed companies as the research object, uses fixed effect model to study gender pay difference of executive compensation of listed companies from 2016 to 2020, and finds that the gender gap of executive compensation of listed companies shows a trend of decreasing first and then increasing, and the proportion of female executives has an insignificant reverse effect. Private enterprises have a significant reverse effect on the gender gap of executive compensation. That is, there is a gender difference in executive compensation of listed companies, and the factor affecting the gender gap is the nature of the company, while the proportion of female executives are not regarded as the influencing factor.
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Longenecker, Clinton, and Mike McCartney. "The benefits of executive coaching: voices from the C-suite." Strategic HR Review 19, no. 1 (January 30, 2020): 22–27. http://dx.doi.org/10.1108/shr-06-2019-0048.

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Purpose The purpose of this paper is to provide readers with research findings based on qualitative data that describe the benefits of executive coaching from a sample of 70 senior business executives, all of whom have a personal executive coach. In addition, the paper provides readers with specific questions concerning their organizations’ approach to executive leadership development and the application of these potential benefits to their enterprise. Design/methodology/approach The findings of this study are based on personal interviews with 30 executives and ten four-person focus groups in which both sets of participants were asked to describe personal and organizational benefits associated with their experiences in using executive coaches. Findings Interviews and focus group findings converged around a number of benefits associated with effective executive coaching. These benefits included improved executive focus, better alignment of key leadership behaviors, candid and ongoing feedback, accountability for appropriate leader behaviors, improved emotional intelligence and ego control and personal support and encouragement, among others. Research limitations/implications This qualitative study provides empirical evidence of the benefits of executive coaching from the perspective of senior business leaders. These findings provide researchers with specific criteria that can be tested and measured on a larger scale. The primary limitation of the study is the small sample size of only 70 executives. Practical implications The findings of this research provide a compelling set of benefit trends that individual executives, boards of directors and organizations need to consider in the development of their senior leaders. Specific questions are included to guide practitioner’s thinking concerning executive coaching and its role in their organizations. Social implications These findings make a compelling case that senior leaders can become more effective and can experience great benefits when they properly make use of an effective executive coach. The development of senior leaders using this tool can have a powerful impact on organizational performance and organization’s culture. Originality/value A review of the literature will reveal that anecdotal evidence abounds, but there is limited empirical research chronicling the true benefits of executive coaching.
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Carvalhal da Silva, Andre, Mariana Sampaio, and Vicente Antonio de Castro Ferreira. "Corporate governance and executive remuneration in Brazil." Corporate Ownership and Control 9, no. 4 (2012): 9–18. http://dx.doi.org/10.22495/cocv9i4art1.

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Executive remuneration has gained importance both in the academic and corporate fields, especially with the outcome of the scandals involving executives from large North-American corporations in the 2000’s. In the international literature, there are many studies about executive remuneration and how it relates to agency theory and corporate governance. However, there are a few studies about executive remuneration in the Brazilian market, and most of them are qualitative. One of the great problems of research in this area is the difficulty in obtaining data about executive remuneration in Brazil. These data, when available, are very aggregated and not very clear. The objective of this paper is to analyze the determinants of executive remuneration in Brazil, and the relation between executive remuneration and corporate governance. This research is original in Brazil, bringing a great contribution to the literature of corporate governance. Our results indicate that companies with bad governance tend to pay greater remuneration to their executives. Moreover, companies paying greater remuneration perform worse in the future. In other words, paying more to executives does not result in better profitability in the future
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Harvard Davis, Stephen. "Should a 60 per cent success rate be acceptable?" Industrial and Commercial Training 37, no. 7 (December 1, 2005): 331–35. http://dx.doi.org/10.1108/00197850510626776.

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PurposeDespite huge amounts of time and effort allocated to the recruitment of executives and senior managers, the recruitment process produces an unacceptable failure rate that reduces business competitiveness and corporate profits. The purpose of this paper is to investigate this in order to find a solution.Design/methodology/approachThe paper presents an observation of companies that experienced executive failure and over 25 exit interviews of senior executives who left jobs within 18 months.Findingsthe paper finds that a systematic approach to induction for new executives can reduce the risk of failure. This systematic approach contains a number of structured meetings after the appointment has been made as well as actions that a company can undertake to increase the chances of executive success. Such an induction must, however, be driven by the company and provide the new executive with as much information and support as possible in the initial six months.Originality/valueThe costs of executive failure can be substantial and affect bottom‐line results. By introducing an effective executive induction process it is possible to develop an effective executive in a short time, while adding to bottom‐line results.
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Cho, Eunho, and Yuan Yuan. "Executive Education, Gender, And Firm Performance: Evidence From China." Journal of Applied Business Research (JABR) 37, no. 6 (November 1, 2021): 195–204. http://dx.doi.org/10.19030/jabr.v37i6.10394.

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We explore the relationship between the education and gender of executives and firm performance using mainland China firm data. We find that executive education is positively associated with a firm’s market performance. However, this positive relationship is not moderated by executives’ gender. Our research result is consistent with the existing literature that firm market value increases with executive education, and that executive gender does not matter in terms of the relationship between higher education and firm performance.
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Allen, Stuart, and Louis W. Fry. "Spiritual development in executive coaching." Journal of Management Development 38, no. 10 (November 11, 2019): 796–811. http://dx.doi.org/10.1108/jmd-04-2019-0133.

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Purpose Spiritual topics emerge in executive leadership coaching. However, the scholarly literature has emphasized the performance development aspects of executive coaching (EC) more than the development of executives’ inner lives, although there is some evidence of practitioners addressing spiritual topics. Executive leaders have spiritual needs and executive coaches may be well positioned to address the intersection of the leaders’ work and spiritual lives, provided coaches observe skill boundaries and the limitations of the coaching context. The purpose of this paper is to discuss the merits of including spiritual development (SDev) in EC and how executive coaches can incorporate it in their practice. Design/methodology/approach EC, SDev and spiritual direction are compared, drawing attention to conflicting and complementary aspects of SDev applied in EC. Organizations’, clients’ and coaches’ likely concerns about such integration are explored and addressed. Suitable contexts, principles, a basic developmental framework and practical steps for executive coaches considering the inclusion of SDev in EC are proposed. Findings The paper provides coaches, consultants, executives and those charged with executive development with a foundational understanding of the role of SDev in EC. Originality/value A framework is provided for professionals involved in executive management development to address executive leaders’ spiritual needs through EC.
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Zhang, Xiaohan. "The Impact of Executive Compensation Stickiness on Stock Price Crash Risk." Advances in Economics, Management and Political Sciences 58, no. 1 (November 20, 2023): 72–95. http://dx.doi.org/10.54254/2754-1169/58/20230828.

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Executive compensation stickiness is a compensation characteristic that links executive pay to company performance, reflecting a tendency among compensation setters to provide generous rewards to executives and relatively fewer penalties. It can be considered an effective incentive mechanism. This paper empirically examines the impact of executive compensation stickiness on stock price crash risk using data from all A-share listed companies from 2010 to 2021. The empirical results show that executive compensation stickiness significantly mitigates stock price crash risk. Further research reveals that in companies with female CEOs, non-financial backgrounds among top executives, and low information opacity, the inhibitory effect of executive compensation stickiness on stock price crash risk is more pronounced. Mechanism tests suggest that executive compensation stickiness reduces agency costs and, thereby, suppresses stock price crash risk. This study extends the understanding of the economic consequences of executive compensation stickiness and factors influencing stock price crash risk, providing practical insights for designing compensation incentive systems for listed companies and maintaining the stability of capital markets.
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Dyreng, Scott D., Michelle Hanlon, and Edward L. Maydew. "The Effects of Executives on Corporate Tax Avoidance." Accounting Review 85, no. 4 (July 1, 2010): 1163–89. http://dx.doi.org/10.2308/accr.2010.85.4.1163.

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ABSTRACT: This study investigates whether individual top executives have incremental effects on their firms’ tax avoidance that cannot be explained by characteristics of the firm. To identify executive effects on firms’ effective tax rates, we construct a data set that tracks the movement of 908 executives across firms over time. Results indicate that individual executives play a significant role in determining the level of tax avoidance that firms undertake. The economic magnitude of the executive effects on tax avoidance is large. Moving between the top and bottom quartiles of executives results in approximately an 11 percent swing in GAAP effective tax rates; thus, executive effects appear to be an important determinant in firms’ tax avoidance.
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Gill, Suveera, and Manika Kohli. "Perceptual Determinants of Executive Compensation: Survey-Based Evidence from India." Indian Journal of Corporate Governance 11, no. 2 (October 8, 2018): 159–84. http://dx.doi.org/10.1177/0974686218797760.

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Ensuring effective and fair determination of executive compensation is complex, though equally essential for protecting the interests of shareholders and in creating long-term corporate value. The present study attempts to unravel the perceptions of executives and investors in terms of the determinants on which executive compensation ought to be based in the context of corporate India. The main research instrument is a quantitative questionnaire through which the responses of 74 top executives and 55 investors have been examined. Results highlight statistically significant mean differences in the perception of executives and investors with regards to the determinants of executive compensation. Further, the underlying dimensions representing pay determinants vary for executives and investors with the former regarding corporate governance and human capital as important, while the latter emphasising on the primacy of ownership and leverage. The article offers valuable insight as it proposes a comprehensive set of determinants of executive compensation by integrating multiple theoretical perspectives.
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Manulang, Dea Lonita, Gracelin Nonifati Hulu, and Iskandar Muda. "Executive compensation as a corporate governance issue and factors determining executive compensation." Brazilian Journal of Development 9, no. 12 (December 26, 2023): 31987–98. http://dx.doi.org/10.34117/bjdv9n12-096.

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Executive Compensation refers to the monetary and non-monetary benefits provided to executives as a form of payment or recognition for their completed work. The topic of Executive Compensation is regarded as intricate and contentious, garnering the interest of numerous groups for additional investigation. This research employs a qualitative methodology, specifically utilizing a literature review. The findings of this study indicate that the primary objective of carefully crafted Executive Compensation is to effectively attract, retain, and incentivize top-level management while also addressing issues related to agency conflicts. Nevertheless, these incentives have the opposite effect, leading to the financial collapse of major corporations and giving rise to issues in corporate governance as executives exploit them for their own personal gain.
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Konopelskyi, Viktor, Valentyna Merkulova, Oksana Hrytenko, Kateryna Pogrebna, and Harehyn Muradyan. "Procedure and conditions of life executing punishment." Linguistics and Culture Review 5, S4 (November 27, 2021): 1769–89. http://dx.doi.org/10.21744/lingcure.v5ns4.1851.

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The article is devoted to the consideration of essence and tendencies of reforming the criminal-executive legislation of Ukraine concerning the procedure and execution and serving life imprisonment conditions. Certain debatable provisions, both theoretical and legal, concerning procedure and conditions of life service executing punishment are considered. It is proved that clarity, completeness and system-legal balance will be facilitated by the formal reproduction in the law of classification of all criminal-executive norms of Chapter 22 of the Criminal Executive Code (hereinafter–CEC) (based on a certain criterion) into norms of general and special significance, which in turn should be divided into the following subtypes. General penitentiary provisions, which determine the initial legal status of persons sentenced to life imprisonment, provide a list and features of the rights, legitimate interests, responsibilities of convicts, ways (mechanism) to comply with safe conditions of detention, etc. General penitentiary provisions, which define the basic principles for implementation of changes in detention conditions during execution and serving a sentence (essence, tasks, forms, general requirements for material grounds for application, procedural issues of progressive system implementation, definition of disciplinary system).
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Wong, Michael, and Davey Yeung. "Permission-based Leadership and Change Management in Hong Kong's Nongovernment Organisations." Nang Yan Business Journal 3, no. 1 (December 1, 2014): 67–91. http://dx.doi.org/10.1515/nybj-2015-0006.

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Abstract This study addresses the management of transformational change by chief executives in nongovernment organisations (NGOs) in Hong Kong. The study takes an exploratory approach with interviews of 18 chief executives from a cross section of Hong Kong's NGOs. The findings indicate that organisational transformation is driven by increasing competition within the NGO sector and from commercial firms, by a demand for greater transparency and by internal forces. These factors are countered by structural inertia. Leadership of the organisational transformation of an NGO is permission-based; agreement from the various stakeholders must be gained to execute a successful transformation. The chief executive should have a humanistic style and be visionary, ethical and participative. Constant communication and involvement facilitate this process. Through this approach, followers will have a greater commitment to the organisational transformation. Organisational change is a combination of planned and emergent processes. The chief executive should relax control and foster a nurturing environment for transformation. This research suggests a leadership style, behavioural approach and model for managing change that will provide chief executives and senior leaders with useful considerations and insights.
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Li, Yuan, Xiyuan Li, Qingmin Chen, and Ying Xue. "Sustainable Career Development of Newly Hired Executives—A Dynamic Process Perspective." Sustainability 12, no. 8 (April 15, 2020): 3175. http://dx.doi.org/10.3390/su12083175.

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While prior literature indicated the positive outcomes of successful executive successions for both individuals and organizations, we still know little about the influencing factors and mechanisms of successful executive successions from the individual perspectives of newly hired executives. As prior research of executive succession suggested to consider the contextual change on the entire duration of executive employment, we adopted a qualitative research design to explore important experiences in the process of career development after an executive, who was newly hired from outside the company, joined a new organization with a dynamic perspective. Our goal was to help newly hired executives realize their career development process with key tasks and core competencies in distinct stages, in order to achieve sustainable career development in a new enterprise. There are also implications for enhancing process-oriented career development research and advancing career-development managerial practices.
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Okafor, Collins E., and Nacasius U. Ujah. "Executive compensation and corporate social responsibility: does a golden parachute matter?" International Journal of Managerial Finance 16, no. 5 (April 2, 2020): 575–98. http://dx.doi.org/10.1108/ijmf-12-2018-0379.

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PurposeThis study examines the efficacy of compensation in encouraging corporate executives to promote corporate social responsibility (CSR). In particular, it closely examines the effect of a golden parachute (GP) on an executive's behavior toward CSR.Design/methodology/approachThis study uses longitudinal data on 1,301 US firms for the period from 1993 to 2013. The data comes from Compustat, MSCI ESG STATS, RiskMetrics and ExecuComp.FindingsWe find an inverse association between current and long-term compensations and GP on firms' CSR. However, a test on the moderating effect discloses that a GP and long-term compensation jointly and positively increase the firms' CSR performance. This increase supports the idea that executives with a GP seek to maximize their long-term wealth by approving CSR projects that add value. The results also show that female executives are more likely to promote CSR than their male counterparts, and older executives are less willing to engage in CSR projects.Practical implicationsAdding a GP contractual clause to the executive compensation package could encourage greater engagement in CSR projects. The CEO with a GP will ensure that the firm engages in only value-enhancing CSR projects; this should align the interest of the society (greater firm engagement in CSR) with the interest of the firm (value maximization).Originality/valueThis study contributes to the literature by examining the moderating effect of a GP on the association between CSR and executive compensation.
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Gehlert, Kurt M., Thomas H. Ressler, Nicholas H. Anderson, and Nicole M. Swanson. "A method to improve the coach-participant match in executive coaching." Coaching Psychologist 9, no. 2 (December 2013): 78–85. http://dx.doi.org/10.53841/bpstcp.2013.9.2.78.

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To prepare executives for the competitive and dynamic world of business, MBA and EMBA programmes have begun using executive coaching to develop high-functioning executives. Of the top 10 EMBA programmes discussed in the 2011 US News and World Report, all offered some form of executive coaching to their students. Despite this, many programmes are unsure of how to effectively utilise coaching with their students. This article presents a four-step method developed to facilitate student self-awareness and optimise matching with an executive coach. Because of the critical importance of the coach-participant match in coaching outcome, this method is presented as a way to optimise the efficiency and effectiveness of executive coaching with MBA and EMBA students.
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Sanoran, Kanyarat (Lek). "Lessening Effects of SOX on the Relationship between Executive Compensation Components and Cost of Equity Capital." International Journal of Financial Studies 10, no. 3 (July 17, 2022): 56. http://dx.doi.org/10.3390/ijfs10030056.

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The Sarbanes–Oxley Act of 2002 (SOX) imposed stringent requirements on corporate executives to hold them more accountable for their management decisions. This act has ramifications for executive pay as well. This study investigates the lessening effects of SOX on the association between executive compensation and cost of equity capital. The regression analyses are based on 11,649 firm-year observations of publicly listed companies in the United States from 1998 to 2014. The results show that bonuses and shareholdings are associated with a lower cost of equity capital, while the stock options are not related to the cost of equity capital. In addition, the findings indicate that SOX weakens the association between the cost of equity capital and executive bonuses, stock options for all top five executives. However, SOX lessens the association between the cost of equity capital and shareholdings, only for the three non-CEO and non-CFO executives. This is the first study to investigate how the change in regulatory environment invoked by SOX impacts the association between executive compensation and cost of equity capital. Moreover, this study examines the impacts on all top five highly paid executives and focuses on the three components of executive compensation that are involved with SOX.
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Dong, Jiahe. "Executive Internal Compensation, Executive Confidence and Corporate Risk Taking." Advances in Economics, Management and Political Sciences 19, no. 1 (September 13, 2023): 333–41. http://dx.doi.org/10.54254/2754-1169/19/20230157.

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Researchers in the field of corporate governance has been committed to exploring the causes and effects of internal compensation dispersion. From the perspective of psychology, this paper discusses the effect of the executive internal compensation gap on risk-taking within the enterprise, from the perspective of CEO overconfidence. According to figures from non-financial corporations listed on Shanghai and Shenzhen A-shares from 2010 to 2021, the results of the research are as follows: (1) The internal executive pay gap has a positive impact on the company's level of risk-taking; (2) The large pay gap between CEO and non-CEO executives will cause CEO overconfidence; (3) CEO overconfidence is a path of action that the internal pay gap of senior executives affects enterprise risk-taking; (4) The internal pay gap of senior executives has a positive impact on the level of enterprise risk-taking both in state-owned enterprises and non-state-owned enterprises. The conclusion of this study has certain theoretical and practical significance. From the theoretical level, the introduction of CEO's psychological factors into the mechanism of the effect of the internal executive pay gap on enterprise risk-taking will help to understand the impact of compensation dispersion and enrich the research in this field. From the practical level, the results of this study have bright implications for policymakers and business practitioners.
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Zhang, Liyan, and Chengzi Cao. "Control Power of Senior Executive, Business Environment and Entrepreneurship." International Journal of Sustainable Development and Planning 15, no. 7 (November 13, 2020): 1127–36. http://dx.doi.org/10.18280/ijsdp.150717.

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Senior executives have the power to formulate and implement strategic decisions of their company. Entrepreneurship is the critical human capital owned by them. To stimulate entrepreneurship, it is important to ensure that the company is controlled by senior executives with entrepreneurial spirit. Taking China’s A-share listed companies in 2013-2018 as the objects, this paper discusses the influence of control power of senior executives (executive control) over entrepreneurship, and further explores how each dimension of business environment and their interactions affect executive control and entrepreneurship. The results show that executive control greatly promotes entrepreneurship; high legalization level and intense market competition are favorable for entrepreneurship. The incentive effect of executive control on entrepreneurship can be enhanced by government intervention and market competition, and greatly bolstered through the interaction between legalization level and government intervention, as well as the interaction between market competition and government intervention.
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Lee, Hei-wai, and Crystal J. Scott. "Marketing or sales: the executive decision." Journal of Business Strategy 36, no. 5 (September 21, 2015): 43–49. http://dx.doi.org/10.1108/jbs-07-2014-0084.

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Purpose – The purpose of this paper is to explore and analyze the differences in organizations that choose to have a sales executive versus a marketing executive on the leadership team. Design/methodology/approach – Our study examined 315 marketing and sales executives across 246 US firms taken from the S & P 1500. Findings – Our findings suggest that the company choice of marketing or sales executive positions is driven by its customer base, branding strategy, investment in product development, and industry. The choice of executive is also associated with its firm valuation and cash flow performance. Research limitations/implications – Further research might want to examine companies that include both a sales and marketing executive as part of the leadership team and explore industry characteristics and customer base surrounding that decision. Originality/value – Research has looked at the relationship between the marketing and sales functions but has rarely taken into account the performance of companies that emphasize sales and/or marketing leadership in its executive team. This paper analyzes the differences in organizations that choose among marketing versus sales executives or an executive overseeing the dual sales and marketing function.
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Fang, Shuai. "Homophily Exclusion or Homophily Preference? The Influence of the Executive Identity of Nonexecutive Directors on the Focal Firm Executive Pay and Ordinary Employee Pay." Journal of Systems Science and Information 7, no. 6 (December 18, 2019): 550–67. http://dx.doi.org/10.21078/jssi-2019-550-18.

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Abstract The occupational identity of nonexecutive directors exerts a considerable influence on their way of designing and distributing executive pay as well as ordinary employee pay in the focal firm. Integrating the status characteristics theory into the corporate governance literature, I theorize that status contest effect comes into play in the process of setting executive pay in the focal firm, specifically when its nonexecutive directors serve as executives on stakeholders. More often than not, such executive identity triggers the status competition with focal firm executives, which motivates nonexecutive directors to reduce the focal firm executive pay so as to secure and aggrandize their own status within the focal firm. However, since ordinary employees pose no threat to nonexecutive directors in the focal firm, they tend to increase ordinary employee pay. Basing upon the empirical test which adopts the data of China’s Shanghai and Shenzhen A-share listed firms, I find that the greater the focal firm’s nonexecutive director ratio, the less will be the top executives’ pay in the focal firm; the greater the focal firm’s nonexecutive director ratio, the greater will be ordinary employees’ pay in the focal firm; the greater the focal firm’s nonexecutive director ratio, the smaller will be the pay gap between top executives and ordinary employees in the focal firm. In addition, I also find that ownership power and gender can moderate the relationship between nonexecutive director ratio and executive pay: top executive ownership can alleviate the negative relationship between focal firm’s nonexecutive directors and top executives’ pay; female nonexecutive directors are more likely to increase focal firm’s ordinary employee pay than their male counterparts.
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Stevens, John H. ,. Jr. "Executive Coaching From the Executive's Perspective." Consulting Psychology Journal: Practice and Research 57, no. 4 (2005): 274–85. http://dx.doi.org/10.1037/1065-9293.57.4.274.

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Qotrunnada, Nabila, Tjoa Han Hwa, and Dwi Mayasari. "The Effect of Executive Compensation, Executive Characteristics, An Executive Shareholding on Tax Avoidance." Jurnal Ilmiah Manajemen dan Bisnis 9, no. 1 (April 1, 2023): 84. http://dx.doi.org/10.22441/jimb.v9i1.16299.

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This study aims to empirically prove the effect of executive compensation, executive characteristics, and executive share ownership on tax evading. This study was showed in the consumer goods manufacturing corporation listed on the Indonesia Stock Exchange (IDX) from 2016–2020, using a descriptive associative research method and secondary data. The sampling method used purposive. This research used 16 sample corporations, with a five-year research period of 5 years, so 80 samples were obtained for data processing using Microsoft Excel and the e-View Statistical software applications to analyze descriptive statistics, model conformity tests, classical assumption tests, coefficients of determination (R2), linear regression analysis of panel data, statistical test F and statistical test t. Results of statistical test F executive-compensation variables, executive-characteristics, and decision-making-shareholdings affect tax avoidance. The statistical test t of the executive compensation variable partially has a optimistic and significant effect on dividend payments—however, the executive's variable characteristics and the executive shares' ownership harm tax evading.
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Pestonjee, D. M., and Nina Muncherji. "Executive Health: An Oft-Neglected Aspect of HRD." Vikalpa: The Journal for Decision Makers 16, no. 3 (July 1991): 21–34. http://dx.doi.org/10.1177/0256090919910303.

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Today's executive is constantly subjected to mental tensions, anxiety, depression and frustration. In other words, stress is an essen tial accompaniment of executive performance. Increasingly, it is being realized that concern for executive health is vital for organizational well-being. In this article, D M Pestonjee and Nina Muncherji describe various types of diseases executives are prone to and suggest how HRD interventions can help in promoting the overall health of the executive.
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Saporito, Thomas J. "Business-linked executive development: Coaching senior executives." Consulting Psychology Journal: Practice and Research 48, no. 2 (1996): 96–103. http://dx.doi.org/10.1037/1061-4087.48.2.96.

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HENDERSON, VICKY, JIA SUN, and A. ELIZABETH WHALLEY. "THE VALUE OF BEING LUCKY: OPTION BACKDATING AND NONDIVERSIFIABLE RISK." International Journal of Theoretical and Applied Finance 24, no. 04 (June 2021): 2150023. http://dx.doi.org/10.1142/s0219024921500230.

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The practice of executives influencing their option compensation by setting a grant date retrospectively is known as backdating. Since executive stock options are usually granted at-the-money, selecting an advantageous grant date to coincide with a low stock price will be valuable to an executive. Empirical evidence shows that backdating of executive stock option grants was prevalent, particularly at firms with highly volatile stock prices. Executives who have the opportunity to backdate should take this into account in their valuation. We quantify the value to a risk averse executive of a lucky option grant with strike chosen to coincide with the lowest stock price of the month. We show the ex ante gain to risk averse executives from the ability to backdate increases with both risk aversion and with volatility, and is significant in magnitude. Our model involves valuing the embedded partial American lookback option in a utility indifference setting with key features of risk aversion, inability to diversify and early exercise.
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J. Montana, Patrick, Francis Petit, and Tara M. McKenna. "Marketing executive development in a changing world: the needed executive skills." Journal of Management Development 33, no. 1 (February 4, 2014): 48–56. http://dx.doi.org/10.1108/jmd-11-2013-0136.

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Purpose – The purpose of this paper is to identify the challenges and marketing executive development needs of the future as revealed in surveys of senior marketing executives, chief marketing officers and CEOs of major corporations in the USA and globally. Design/methodology/approach – A historical analysis of the marketing function, its importance and emerging needs was conducted. Findings – Within this paper, the two questions of key importance that will be explored to manage marketing in tomorrow's world are as follows: what emerging trends present challenges to the marketing executive of the future? And what skills and knowledge trends and changes demand that the effective marketing executive acquire? The conclusion of this study indicate that the marketing executive of the future must have the needed skills in managing innovation and change, educating and developing leaders, understand technology, formulate and implement strategy, apply new leadership concepts, collaborate with government, anticipate social and technological advances, become more customer oriented and be more flexible. Originality/value – The paper is valuable in that it highlights the challenges and needs of senior marketing executives going forward in a changing world.
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De Villiers, Rouxelle. "Optimizing corporate control through executive development: The role of coaching." Corporate Ownership and Control 10, no. 1 (2012): 559–72. http://dx.doi.org/10.22495/cocv10i1c6art1.

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Abstract:
Executive skills can be enhanced through coaching, thereby optimizing corporate outcomes. This paper reviews academic work in order to develop an integrative framework for understanding executive development through coaching – with specific reference to information and knowledge flow, control and strategy development. Thus, the paper should advance future research in executive coaching by (i) providing a theoretical framework to scaffold scholarly studies; (ii) expanding the conceptual boundaries of executive coaching; and (iii) offering some suggestions for empirical research studies. To guide future research the framework highlights several selected challenges in global executive development. A discussion of possible criteria of executive coaching effectiveness completes the framework. Practicing executives, practitioner coaches and strategists would benefit from the engagement with key issues with regard to executive coaching within the organization.
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