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Artykuły w czasopismach na temat „Compensation management”

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Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 29 lipca 2024

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1

Odunayo, H. A. "Compensation Management and Employee Commitment in Selected Banks in Lagos State". European Journal of Business and Innovation Research 10, nr 7 (15.07.2022): 1–14. http://dx.doi.org/10.37745/ejbir.2013/vol10n7114.

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In the global world of today, for any organization such as banks to have competitive edge amidst her competitors, there must be in place a formidable compensation strategy to retain, attract, and motivate people to join the organisation. The ability of bank managers to achieve the bank corporate objectives to a large extent depends on the effective implementation of compensational packages in order to retain and motivate employees within and beyond their expectation. This study is on compensation management and employee commitment in selected deposit money banks in Lagos State, Nigeria. The problem of this research is that many Nigerian banks has failed to ensure the commitment of staff because they do not manage compensations adequately and as at when due. The objective of this study is basically to determine the effect of compensation management on employee commitment in selected deposit money banks in Lagos State. The research adopted survey research design. The population of study was 1100 and a sample of 600 was derived using Taro Yamane ‘s formula and this constitutes employees of selected three banks in Lagos State. Regression analysis test statistic at P-value of 0.05 level of significance was used in testing the hypothesis. The findings shohttps://www.eajournals.org/wp-content/uploads/Compensation-Management.pdfw that compensation management positively influences employee’s commitment in the selected deposit money banks in Lagos State. The study recommended that the management of selected deposit money banks should work on improving employees’ salaries, commissions and other direct compensations.

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Flarey, Dominick L. "Management Compensation". JONA: The Journal of Nursing Administration 21, nr 7 (lipiec 1991): 39???46. http://dx.doi.org/10.1097/00005110-199107000-00009.

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Grant, Dale B. "Total Compensation Management". Compensation & Benefits Review 18, nr 2 (kwiecień 1986): 62–67. http://dx.doi.org/10.1177/088636878601800207.

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Lee, Mijoo, i In Tae Hwang. "The Effect of the Compensation System on Earnings Management and Sustainability: Evidence from Korea Banks". Sustainability 11, nr 11 (5.06.2019): 3165. http://dx.doi.org/10.3390/su11113165.

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Since the global financial crisis, management incentive compensation, which is sensitive to financial firms’ short-term performance, has been noted to threaten financial systems’ sustainability by incentivizing managers to pursue excessive risks. Subsequently, international standards have been established regarding compensation for financial institutions’ senior executives and employees. However, this compensation may impact not only banks’ risk-taking behaviors, but also their earnings management, as the latter affects financial performance while compensation is decided as a reflection of such performance. Therefore, this study analyses executive compensation’s impact on banks’ earnings management using compensation data on South Korean banks. The analysis revealed higher earnings management using a loan loss provision with more variable compensation. On the one hand, if the proportion of equity-linked compensation to incentive compensation increased, then earnings management increased. On the other hand, more deferred compensation led to increased earnings smoothing. This study evaluates regulatory impacts across multiple dimensions by analyzing the effects of incentive compensation standards—intended to increase financial systems’ sustainability—on individual financial institutions and further contributes to studies on managerial decision making.

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Patnaik, Pooja, i Damodar Suar. "Analyses of Publications on Compensation Management From 2004 to 2017". Compensation & Benefits Review 51, nr 2 (kwiecień 2019): 55–76. http://dx.doi.org/10.1177/0886368719860673.

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The article conducts a publication analysis of articles on compensation management from 2004 to 2017. After reviewing 9,823 articles, 1,218 articles were identified and placed under 10 topics. Following the product life cycle model, 10 topics were fitted to different patterns. A cubic pattern is found on topics of benefits, compensating special groups, employee contributions, environmental factors, workforce diversity, international compensation and organizational justice. A quadratic pattern is observed on topics of individual factors, strategic compensation and wage administration. The product life cycle analyses reveal that publications on compensation management undergo growth, maturity or decline phases with respect to time. In addition, the publication analyses find that Compensation and Benefits Review is the most preferred outlet for publication of compensation articles. Furthermore, the most referred journals are Industrial and Labor Relations Review and Journal of Human Resources. Of 1,218 articles, 70.85% are multiauthored, 68% apply quantitative approach and 79% are from Euro-American countries.

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6

Iswan, Muhammad. "COMPENSATION MANAGEMENT OF EDUCATION". IJER - INDONESIAN JOURNAL OF EDUCATIONAL REVIEW 4, nr 2 (21.12.2017): 84–92. http://dx.doi.org/10.21009/ijer.04.02.09.

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The objectives of this research are to describe the compensation management in District Government of KutaiKartanegara that consists of planning compensation management, organizing compensation management, actuating compensation management, and controlling compensation management.The findings indicate that (1) Compensation management plan formulates the objectives and requirements that is to arrange employees, motivate improve performance, improve prosperity and spur and improve productivity and quality in providing services to the community and improve the orderly administration of local finance. (2) In Organizing, Procedure for the payment of additional income shall be made monthly, the procedure and the payment mechanism according to the prevailing laws and regulations. (3) Implementation of compensation management are the ongoing compensation process and compensation practice is provided. Requirements to be fulfilled by the employee in compensation (4) Control and evaluation shall be performed by each Regional Device Work Unit (SKPD) for employees through performance and attendance performance to identify the beneficiary in accordance with the data provided by each Regional Device Work Unit (SKPD) Keywords:Compensation, Management, Organization, Controlling

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Krefting, Linda A., i Richard I. Henderson. "Compensation Management: Rewarding Performance." Industrial and Labor Relations Review 40, nr 4 (lipiec 1987): 627. http://dx.doi.org/10.2307/2524079.

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Otte, Thomas. "Compensation Management in Poland". Journal of East European Management Studies 8, nr 2 (2003): 149–72. http://dx.doi.org/10.5771/0949-6181-2003-2-149.

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Burg, Robert H., i Brian J. Smith. "Compensation Management In Practice". Compensation & Benefits Review 19, nr 6 (grudzień 1987): 15–22. http://dx.doi.org/10.1177/088636878701900602.

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Nichols, Richard S. "Compensation Management In Practice". Compensation & Benefits Review 20, nr 2 (kwiecień 1988): 9–13. http://dx.doi.org/10.1177/088636878802000202.

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Nichols, Richard S. "Compensation Management in Practice". Compensation & Benefits Review 20, nr 3 (czerwiec 1988): 15–21. http://dx.doi.org/10.1177/088636878802000302.

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Speck, Raymond W. "Compensation Management in Practice". Compensation & Benefits Review 20, nr 4 (sierpień 1988): 14–18. http://dx.doi.org/10.1177/088636878802000402.

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McNally, Kathleen A. "Compensation Management in Practice". Compensation & Benefits Review 20, nr 5 (październik 1988): 13–17. http://dx.doi.org/10.1177/088636878802000502.

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Boden, William D. "Compensation Management In Practice". Compensation & Benefits Review 21, nr 1 (luty 1989): 11–16. http://dx.doi.org/10.1177/088636878902100102.

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Buhl, William E. "Compensation Management In Practice". Compensation & Benefits Review 21, nr 2 (kwiecień 1989): 14–19. http://dx.doi.org/10.1177/088636878902100202.

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Sears, Robert W., i Phyllis O. Berlacher. "Compensation Management In Practice". Compensation & Benefits Review 21, nr 3 (czerwiec 1989): 18–22. http://dx.doi.org/10.1177/088636878902100302.

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Wisdom, Barry L., i D. Keith Denton. "Compensation Management In Practice". Compensation & Benefits Review 21, nr 4 (sierpień 1989): 15–19. http://dx.doi.org/10.1177/088636878902100402.

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McGinty, Robert L., i John Hanke. "Compensation Management in Practice". Compensation & Benefits Review 21, nr 5 (październik 1989): 12–16. http://dx.doi.org/10.1177/088636878902100503.

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Carrara, Nicholas. "Compensation Management In Practice". Compensation & Benefits Review 21, nr 6 (grudzień 1989): 14–16. http://dx.doi.org/10.1177/088636878902100604.

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Sheaffer, Patricia A. "Compensation Management in Practice". Compensation & Benefits Review 22, nr 1 (luty 1990): 12–16. http://dx.doi.org/10.1177/088636879002200103.

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Addicott, James W. "Compensation Management in Practice". Compensation & Benefits Review 22, nr 2 (kwiecień 1990): 13–21. http://dx.doi.org/10.1177/088636879002200202.

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Reuter, Charles D. "Compensation Management in Practice". Compensation & Benefits Review 22, nr 3 (czerwiec 1990): 14–17. http://dx.doi.org/10.1177/088636879002200302.

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Bradley, Paul. "Compensation Management in Practice". Compensation & Benefits Review 23, nr 1 (styczeń 1991): 12–17. http://dx.doi.org/10.1177/088636879102300102.

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Steinberg, R. Philip, i Sharon Klingelsmith. "Compensation Management in Practice". Compensation & Benefits Review 23, nr 2 (marzec 1991): 8–10. http://dx.doi.org/10.1177/088636879102300203.

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Marsh, Leslie K. "Compensation Management in Practice". Compensation & Benefits Review 23, nr 4 (lipiec 1991): 8–18. http://dx.doi.org/10.1177/088636879102300403.

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Cook, Pamela K. "Compensation Management in Practice". Compensation & Benefits Review 23, nr 5 (wrzesień 1991): 13–19. http://dx.doi.org/10.1177/088636879102300503.

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Velte, Patrick. "Sustainable management compensation and ESG performance – the German case". Problems and Perspectives in Management 14, nr 4 (14.12.2016): 17–24. http://dx.doi.org/10.21511/ppm.14(4).2016.02.

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This paper takes a closer look at sustainable management compensation and the impacton environmental, social and governance (ESG) performance in the German two tier system. The empirical quantitative study covers a sample selection of German companies listed on the Prime Standard of the Frankfurt Stock Exchange (DAX30, TecDAX, MDAX, SDAX) for the business years 2010-2014 (677 firm-year observations). In order to determine a possible link between nonfinancial indicators of management compensation and ESG performance, a correlation and regression analysis is carried out. On the basis of multiple regressions, non-financial elements (social or environmental aspects) in the management board compensation positively influence ESG performance, as determined by the Asset Four database of Thomson Reuters. This analysis is the first empirical study focusing on a connection between sustainable management board compensation, taking into consideration non-financial aspects, and ESG performance in the German two tier system. Not only users, but also public policy are affected by the findings indicating that national and European regulations on compensation could greatly influence future CSR performance and market reactions. Keywords: ESG performance, stakeholder management, sustainable compensation, corporate governance, management board, non-financial performance indicators. JEL Classification: M40

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Dr. SP Mathiraj, Dr SP Mathiraj, i Jothi M. Jothi M. "Strategic Compensation Management: An Essence of Organisation Development". Indian Journal of Applied Research 1, nr 3 (1.10.2011): 126–28. http://dx.doi.org/10.15373/2249555x/dec2011/42.

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OKPE, Peter O. i DR. Edirin JEROH, ACA. "PERFORMANCE-BASED COMPENSATIONS AND EARNINGS SMOOTHING IN THE NIGERIAN INDUSTRIAL SECTOR". Finance & Accounting Research Journal 4, nr 3 (27.10.2022): 99–108. http://dx.doi.org/10.51594/farj.v4i3.388.

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One of the motivations for managing earnings as argued in the extant literature is compensation. This has raised some questions on the nature relationship between managers’ compensation methods and EM. To answer this question, this paper focused on share-based compensations, bonus-based compensations and profit-based compensation. Financial data were retrieved from the annual reports of the selected pubic industrial and consumer goods firms over 10 years spanning from 2012 to 2021. The study adopted four separate panel regression (random effect model). The results revealed that; share-based compensations, bonus-based compensations, profit-based compensations affected earnings smoothing positively and significantly. This implies that, the higher the share-based compensations, bonus-based compensations, profit-based compensations, the more managers smooth their earnings. Performance-based compensations influence earnings smoothing of quoted industrial and consumer goods firms in Nigeria significantly. Consequently, the study recommends that, the regulatory agencies should revisit the governance code in order to review the compensation options available to managers and directors of the company. Again, owners and other key stakeholders should be cautious of the tendency for managers to engage in earnings smoothing especially when the outcome is favourable to managers. Keywords: Share-Based Compensations, Bonus-Based Compensations, Profit-Based Compensations, Earnings Management.

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Mohd Ali, N. Z., I. Musirin i H. Mohamad. "Clonal evolutionary particle swarm optimization for congestion management and compensation scheme in power system". Indonesian Journal of Electrical Engineering and Computer Science 16, nr 2 (1.11.2019): 591. http://dx.doi.org/10.11591/ijeecs.v16.i2.pp591-598.

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This paper presents computational intelligence-based technique for congestion management and compensation scheme in power systems. Firstly, a new model termed as Integrated Multilayer Artificial Neural Networks (IMLANNs) is developed to predict congested line and voltage stability index separately. Consequently, a new optimization technique termed as Clonal Evolutionary Particle Swarm Optimization (CEPSO) was developed. CEPSO is initially used to optimize the location and sizing of FACTS devices for compensation scheme. In this study, Static VAR Compensator (SVC) and Thyristor Control Static Compensator (TCSC) are the two chosen Flexible AC Transmission System (FACTS) devices used in this compensation scheme. Comparative studies have been conducted between the proposed CEPSO and traditional Particle Swarm Optimization (PSO). Results obtained by the developed IMLANNs demonstrated high accuracy with respect to the targeted output. Consequently, the proposed CEPSO implemented for single objective in single unit of SVC and TCSC has resulted superior results as compared to the traditional PSO in terms of achieving loss reduction and voltage profile improvement.

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Brossy, Roger, i John E. Balkcom. "Compensation". Journal of Business Strategy 15, nr 1 (styczeń 1994): 18–21. http://dx.doi.org/10.1108/eb039610.

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Twer, Doran. "Compensation". Journal of Business Strategy 15, nr 4 (kwiecień 1994): 15–18. http://dx.doi.org/10.1108/eb039641.

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Kron, Nathalie, Jesper Björkman, Peter Ek, Micael Pihlgren, Hanan Mazraeh, Benny Berggren i Patrik Sörqvist. "The demand-what-you-want strategy to service recovery: achieving high customer satisfaction with low service failure compensation using anchoring and precision effects". Journal of Service Theory and Practice 33, nr 7 (25.08.2023): 73–93. http://dx.doi.org/10.1108/jstp-02-2023-0029.

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PurposePrevious research suggests that the compensation offered to customers after a service failure has to be substantial to make customer satisfaction surpass that of an error-free service. However, with the right service recovery strategy, it might be possible to reduce compensation size while maintaining happy customers. The aim of the current study is to test whether an anchoring technique can be used to achieve this goal.Design/methodology/approachAfter experiencing a service failure, participants were told that there is a standard size of the compensation for service failures. The size of this standard was different depending on condition. Thereafter, participants were asked how much they would demand to be satisfied with their customer experience.FindingsThe compensation demand was relatively high on average (1,000–1,400 SEK, ≈ $120). However, telling the participants that customers typically receive 200 SEK as compensation reduced their demand to about 800 SEK (Experiment 1)—an anchoring effect. Moreover, a precise anchoring point (a typical compensation of 247 SEK) generated a lower demand than rounded anchoring points, even when the rounded anchoring point was lower (200 SEK) than the precise counterpart (Experiment 2)—a precision effect.Implications/valueSetting a low compensation standard—yet allowing customers to actually receive compensations above the standard—can make customers more satisfied while also saving resources in demand-what-you-want service recovery situations, in particular when the compensation standard is a precise value.

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Farouk, Musa Adeiza, i Zik-Rullahi Abubakar Ahmed. "Executive compensation, share ownership, and earnings management of banks in Nigeria". Journal of Economics and Management 45 (2023): 26–43. http://dx.doi.org/10.22367/jem.2023.45.02.

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Aim/purpose – Higher compensation and increased share ownership are believed to drive fewer earnings management. Therefore, the study examines the moderating impact of share ownership on the relationship between executive compensation and earnings management of listed Deposit Money Banks in Nigeria. Design/methodology/approach – Panel Least Square regression and Stata 13 were used for the estimation. The secondary data source was employed and extracted from the banks’ published financial statements covering the period from 2007-2018. Post- estimation tests, including normality tests of standard error, heteroscedasticity, and mul- ticollinearity, were carried out to validate the outcome. Executive compensation variable is represented by Chief Executive Officer Pay (CEO Pay), Board Chairman’s compensa- tion, and the highest-paid director, while executive share ownership represents the mod- erator variable. Chang et al. (2008) model was used to proxy earnings management. Findings – The findings revealed that CEO Pay increases the banks’ level of earnings management, while after moderation with executive share ownership; CEO pay decreas- es the possibilities of earnings management by banks. Compensation to Chairmen of the banks decreases the level of earnings management of banks. However, an increase in share ownership of the board with an increase in compensation to chairmen of banks’ boards increases the earnings management practices of the management of the banks. Research implications/limitations – The findings imply that the executive ownership interest should be made to align with that of the minority shareholders following an increase in their stake so that they can act in the overall best interest of the owners. The study is limited to only the banking sector and some specific executive compensation variables. Originality/value/contribution – The utilization of the highest paid director variable and use of share ownership as a moderator between executive compensations and earn- ings management. Keywords: earnings management, executive, share ownership, compensation, and expectan- cy theory. JEL Classification: M21, M41, M42, G32.

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Mr.K. Lakshmirevathi, Dr T. Varalakshmi i Kothapalli omprakash. "Payroll Management Systems-Compensation Modern Payroll Management". International Research Journal on Advanced Engineering and Management (IRJAEM) 2, nr 05 (30.05.2024): 1576–79. http://dx.doi.org/10.47392/irjaem.2024.0214.

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Effective payroll management is crucial for organizations to accurately compensate employees, adhere to regulatory requirements, and maintain financial transparency.This study investigates the realm of payroll management systems, focusing on their evolution, functionalities, challenges, and best practices. Payroll management is a critical aspect of organizational operations, influencing employee satisfaction, regulatory compliance, and financial transparency.The research begins with an exploration of the historical progression from manual payroll processes to modern automated systems. It examines the core features of contemporary payroll systems, encompassing employee data management, tax calculations,deductions, benefits administration, and reporting.Furthermore, the study addresses the challenges inherent in payroll management, including data security, regulatory complexities, and the integration with other HR and accounting systems. It emphasizes the importance of customization and scalability to meet organizational needs effectively.Through the analysis of industry case studies and best practices, the study identifies strategies for successful implementation and management of payroll systems. These strategies encompass thorough requirements gathering, stakeholder engagement, comprehensive testing, and ongoing user support and training.In summary, this study underscores the pivotal role of robust payroll management systems in enhancing organizational efficiency, mitigating compliance risks, and fostering employee satisfaction. By adopting advanced technology and adhering to best practices, organizations can streamline their payroll processes,allocate resources more effectively, and focus on strategic objectives to drive growth.

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Xue, Chenyang, Chaofeng Shao i Junli Gao. "Ecological Compensation Strategy for SDG-Based Basin-Type National Parks: A Case Study of the Baoxing Giant Panda National Park". International Journal of Environmental Research and Public Health 17, nr 11 (31.05.2020): 3908. http://dx.doi.org/10.3390/ijerph17113908.

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An ecological compensation mechanism is the basic condition for the sustainable development of national parks and the key institutional measure to implement goals 1, 3, 6, 10, 12, 13, 15, 16, and 17 of the sustainable development goals. In this study, the current ecological compensation mechanism was summarized and analyzed from the aspects of promotion mode, realization routine, and implementation effect, on the basis of the sustainable development needs of national parks and the public welfare character in construction and management. In addition, the practical demands of ecological compensation for basin-type national parks were presented in the setting of the main body and mode of multiparticipation, and the key points of compensation. The “1 + 1 + N” basin-type national park ecological compensation system was designed on the basis of the framework of horizontal protection and vertical development. Taking the Baoxing Giant Panda National Park as an example, typical compensation scenarios were designed from five common compensation approaches; namely, fund, project, technology, material, and policy compensations. The compensation modes were selected and the effect was predicted in combination with local actual situation. Finally, the optimal combination scheme of ecological compensations for national parks was determined on the basis of the return on investment index.

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Hassen, Rim Ben. "Executive Compensation and Earning Management". International Journal of Accounting and Financial Reporting 4, nr 1 (31.03.2014): 84. http://dx.doi.org/10.5296/ijafr.v4i1.5453.

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Given the growing complexity of business, the need for financial reporting to include more reliable information is increased. For this information to be relevant, they must be conducted in an implementation of an efficient system of control to ensure a high quality result. The directors of listed companies may be required to affect the quality of accounting earnings as their compensation depends. Therefore, it would be wise to examine the relationship between the elements of executive compensation and earning management. The objective of this paper is to examine one of the motivations that could encourage managers to manage the accounting results, namely the managerial remuneration. The results of this study show that executive compensation is determined by the requirements of earning management. Specifically, our litters indicate that total compensation is negatively related to the absolute value of accruals. This result confirms the theoretical hypothesis alignment of interests of executives with those of shareholders.

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Hao, Qian, Nan Hu, Ling Liu i Lee J. Yao. "CEO compensation and accruals management". International Journal of Internet and Enterprise Management 8, nr 3 (2014): 241. http://dx.doi.org/10.1504/ijiem.2014.059179.

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Smith, Michael L., Edward J. O'Dowd i George M. Christ. "Compensation Management: Cases and Applications". Compensation & Benefits Review 19, nr 3 (czerwiec 1987): 19–27. http://dx.doi.org/10.1177/088636878701900302.

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Plachy, Roger J. "Compensation Management: Cases and Applications". Compensation & Benefits Review 19, nr 4 (sierpień 1987): 12–27. http://dx.doi.org/10.1177/088636878701900402.

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Plachy, Roger J. "Compensation Management: Cases and Applications". Compensation & Benefits Review 19, nr 5 (październik 1987): 9–24. http://dx.doi.org/10.1177/088636878701900502.

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Lynch, Luann J., i Susan E. Perry. "An overview of management compensation". Journal of Accounting Education 21, nr 1 (styczeń 2003): 43–60. http://dx.doi.org/10.1016/s0748-5751(02)00034-9.

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Rice, Lori, i Michael B. Garrett. "Utilization Management in Workersʼ Compensation". Professional Case Management 13, nr 6 (listopad 2008): 347–51. http://dx.doi.org/10.1097/01.pcama.0000341646.74019.b1.

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Mishra, Chandra S. "Frequent acquirers and management compensation". Managerial and Decision Economics 41, nr 5 (13.01.2020): 661–94. http://dx.doi.org/10.1002/mde.3129.

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Li, Zhichuan (Frank), i Caleb Thibodeau. "CSR-Contingent Executive Compensation Incentive and Earnings Management". Sustainability 11, nr 12 (21.06.2019): 3421. http://dx.doi.org/10.3390/su11123421.

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This paper empirically studies the connection between earnings management and corporate social performance, conditional on the existence of CSR-contingent executive compensation contracts, an emerging practice to link executive compensation to corporate social performance. We find that executives are more likely to manipulate earnings to achieve their personal compensation goals when CSR rating is low, as well as their CSR-contingent compensation. Because of public pressure on their excessive total compensation, corporate executives see no need to manipulate earnings to increase compensation when their CSR-contingent compensation is already high. Our results suggest that earnings management and CSR-contingent compensation are substitute tools to serve the interests of executives, which is an agency problem that was never previously studied. Additionally, we explore how managerial characteristics affect earnings management, driven by the incentive effects of CSR-linked compensation.

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Winfrey, F. L., i J. E. Logan. "Are Reputation and Power Compensating Differentials in CEO Compensation?" Corporate Reputation Review 2, nr 1 (styczeń 1998): 61–76. http://dx.doi.org/10.1057/palgrave.crr.1540067.

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Stadtmann, Georg. "Compensation and Transparency of Compensation of Management Boards in Germany". Kredit und Kapital 42, nr 3 (lipiec 2009): 435–61. http://dx.doi.org/10.3790/kuk.42.3.435.

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Yuan, Cao, i Hua Yicun. "Management Information System for Compensation under Multihoming Network Architecture". Wireless Communications and Mobile Computing 2021 (20.11.2021): 1–10. http://dx.doi.org/10.1155/2021/6168947.

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The management information system for compensation under multihoming network architecture has been developed in order to improve the time efficiency, accuracy, and level of informatization of compensation management in university and deal with the rising data and difficulty in exchanging information between various management information systems resulting from the changing compensation policies. This system is designed based on multihost data network architecture, including function modules of all kinds of compensation promotion, personnel historical data management, time warning, statistics, and report generation. This system integrates my five years’ experience in the front-line of compensation management work. The purpose is to fully solve the practical problems of compensation management in universities, truly help the work of compensation administrators, unify the fragmented compensation management works, and comprehensively improve the level of compensation management. It has a strong popularization and signification for reference for the compensation management work of similar universities.

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Gomez-Mejia, Luis R., George T. Milkovich i Jerry M. Newman. "Compensation." Industrial and Labor Relations Review 39, nr 1 (październik 1985): 151. http://dx.doi.org/10.2307/2523560.

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Asante, Afua, i Huey-Lian Sun. "Audit committee compensation and earnings management around M&A". Corporate Ownership and Control 21, nr 2 (2024): 151–64. http://dx.doi.org/10.22495/cocv21i2art12.

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This study examines the impact of equity compensation of audit committee members on the increasing monitoring role in earnings management around mergers and acquisitions (M&A). The results find support for the incentive alignment hypothesis, which suggests that compensating directors on audit committees with equity increases their monitoring role in reducing earnings management. The findings imply that the audit committee incentivized with equity compensation does due diligence increases the oversight responsibility over financial reporting and reduces the tendency for the firm to engage in earnings management around M&A. In addition, the results of this study support the incentive alignment hypothesis that when the post-acquisition profitability of the M&A is high, audit committee members are likely to increase their oversight responsibility over financial reporting during M&A.

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