Division Director Versus CEO Compensation: New Insights Into the Determinants of Executive Pay

The authors highlight the importance of firm structure for the optimal compensation contracts of upper-management positions. Making use of task similarity between CEOs of undiversified firms and division directors within larger corporations, the authors analyze trade-offs between monitoring and ince...

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Detalles Bibliográficos
Autores: Santaló, Juan, Kock, Carl
Tipo de recurso: artículo
Fecha de publicación:2009
País:España
Institución:IE
Repositorio:Repositorio IE
OAI Identifier:oai:repositorio.ie.edu:20.500.14417/4198
Acceso en línea:https://doi.org/10.1177/0149206308329965
https://hdl.handle.net/20.500.14417/4198
https://journals.sagepub.com/doi/10.1177/0149206308329965
Access Level:acceso abierto
Palabra clave:53 Ciencias Económicas::5311 Organización y dirección de empresas
ODS 17 - Alianzas para lograr los objetivos
Descripción
Sumario:The authors highlight the importance of firm structure for the optimal compensation contracts of upper-management positions. Making use of task similarity between CEOs of undiversified firms and division directors within larger corporations, the authors analyze trade-offs between monitoring and incentive pay at below-CEO levels. Because division directors are subject to an additional layer of monitoring by upper management, they should receive less incentive pay and lower compensation than do CEOs of undiversified firms, whereas added complexity because of higher levels of diversification will predictably alter these relationships. Matched pair regressions on a unique data set support the authors' hypotheses.