Advanced search options

Advanced Search Options 🞨

Browse by author name (“Author name starts with…”).

Find ETDs with:

in
/  
in
/  
in
/  
in

Written in Published in Earliest date Latest date

Sorted by

Results per page:

You searched for +publisher:"Virginia Commonwealth University" +contributor:("Myung Park, Ph.D."). One record found.

Search Limiters

Last 2 Years | English Only

No search limiters apply to these results.

▼ Search Limiters


Virginia Commonwealth University

1. Simerly, Melloney C, Ph.D. CEO Characteristics and the Choice of Using Non-Financial Performance Measures in Compensation Contracts.

Degree: PhD, Accounting, 2015, Virginia Commonwealth University

This study examines how CEO characteristics influence the decision to use non-financial performance measures (NFPM) in compensation contracts. Specifically, I examine the CEO characteristics: gender, age, tenure, risk-aversion, overconfidence, and sensitivity of wealth. Using trait theory and the extant literature examining NFPM, females, age, tenure, and risk-aversion are expected to be positively associated with the use of NFPM while competing hypotheses are presented for overconfidence and sensitivity of wealth. Employing a two-way fixed effects method, controlling for fixed effects at the firm and year level, I find that female CEOs are positively associated with the use of NFPM because of increased risk-aversion. The short-term horizon perspective of younger and older CEOs lead to less preference for NFPM. Increasing tenure is associated with the power to self-select into contracts that include NFPM. Moreover, tenure is incrementally more important than age and gender. The results for overconfidence are inconclusive. Finally, risk-aversion and sensitivity of wealth are both positively associated with weight of NFPM. The results of this study further the understanding for the use of NFPM and provide information regarding the specific managerial fixed effects that influence compensation decisions. Advisors/Committee Members: Benson Wier, Ph.D., Myung Park, Ph.D., Jean Zhang, Ph.D., Leslie Stratton, Ph.D..

Subjects/Keywords: Non-financial; performance; CEO; compensation; traits; characteristics; Accounting; Business Administration, Management, and Operations

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Simerly, Melloney C, P. D. (2015). CEO Characteristics and the Choice of Using Non-Financial Performance Measures in Compensation Contracts. (Doctoral Dissertation). Virginia Commonwealth University. Retrieved from https://scholarscompass.vcu.edu/etd/3693

Chicago Manual of Style (16th Edition):

Simerly, Melloney C, Ph D. “CEO Characteristics and the Choice of Using Non-Financial Performance Measures in Compensation Contracts.” 2015. Doctoral Dissertation, Virginia Commonwealth University. Accessed December 09, 2019. https://scholarscompass.vcu.edu/etd/3693.

MLA Handbook (7th Edition):

Simerly, Melloney C, Ph D. “CEO Characteristics and the Choice of Using Non-Financial Performance Measures in Compensation Contracts.” 2015. Web. 09 Dec 2019.

Vancouver:

Simerly, Melloney C PD. CEO Characteristics and the Choice of Using Non-Financial Performance Measures in Compensation Contracts. [Internet] [Doctoral dissertation]. Virginia Commonwealth University; 2015. [cited 2019 Dec 09]. Available from: https://scholarscompass.vcu.edu/etd/3693.

Council of Science Editors:

Simerly, Melloney C PD. CEO Characteristics and the Choice of Using Non-Financial Performance Measures in Compensation Contracts. [Doctoral Dissertation]. Virginia Commonwealth University; 2015. Available from: https://scholarscompass.vcu.edu/etd/3693

.