Rationality of executive compensation schemes and real accounting changes

Keyphrases

• Compensation Scheme 100%
• Executive Compensation 100%
• Accounting Methods 100%
• Accounting Change 100%
• Cash Flow 66%
• Salary 66%
• Test Validity 33%
• Comparison Sample 33%
• Pensions 33%
• Executive 33%
• Top Executives 33%
• Operating Cash Flow 33%
• Valuation Methods 33%
• Accounting Income 33%
• Compensation Parameters 33%
• Managerial Preferences 33%
• Bonus Payments 33%
• Accounting Executives 33%
• Changes in Inventories 33%
• Inventory Valuation 33%

Economics, Econometrics and Finance

• Cash Flow 100%
• Executive Compensation 100%
• Inventory Accounting 33%
• Performance Pay 33%