{"id":"https://openalex.org/W1497262011","doi":"https://doi.org/10.2139/ssrn.130910","title":"An Empirical Investigation of Trends in the Absolute and Relative Use of Earnings in Determining Cash Compensation of CEOS","display_name":"An Empirical Investigation of Trends in the Absolute and Relative Use of Earnings in Determining Cash Compensation of CEOS","publication_year":1998,"publication_date":"1998-01-01","ids":{"openalex":"https://openalex.org/W1497262011","doi":"https://doi.org/10.2139/ssrn.130910","mag":"1497262011"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.130910","doi":"https://doi.org/10.2139/ssrn.130910","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.130910","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.130910","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5050838493","display_name":"Robert M. Bushman","orcid":"https://orcid.org/0000-0002-7652-2476","observed_orcids":["https://orcid.org/0000-0002-7652-2476"]},"institutions":[{"id":"https://openalex.org/I114027177","display_name":"University of North Carolina at Chapel Hill","ror":"https://ror.org/0130frc33","country_code":"US","type":"education","lineage":["https://openalex.org/I114027177"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Robert M. Bushman","raw_affiliation_strings":["University of North Carolina (UNC) at Chapel Hill - Accounting Area, McColl Building, Chapel Hill, NC 27599-3490, United States","University of North Carolina Kenan-Flagler Business School"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of North Carolina (UNC) at Chapel Hill - Accounting Area, McColl Building, Chapel Hill, NC 27599-3490, United States","institution_ids":["https://openalex.org/I114027177"]},{"raw_affiliation_string":"University of North Carolina Kenan-Flagler Business School","institution_ids":["https://openalex.org/I114027177"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5048893179","display_name":"Ellen Engel","orcid":"https://orcid.org/0000-0001-8594-8519","observed_orcids":["https://orcid.org/0000-0001-8594-8519"]},"institutions":[{"id":"https://openalex.org/I39422238","display_name":"University of Illinois Chicago","ror":"https://ror.org/02mpq6x41","country_code":"US","type":"education","lineage":["https://openalex.org/I39422238"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Ellen Engel","raw_affiliation_strings":["University of Illinois at Chicago - College of Business Administration, 601 South Morgan Street, 11th Floor, Chicago, IL 60607, United States","University of Illinois at Chicago - College of Business Administration"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Illinois at Chicago - College of Business Administration, 601 South Morgan Street, 11th Floor, Chicago, IL 60607, United States","institution_ids":["https://openalex.org/I39422238"]},{"raw_affiliation_string":"University of Illinois at Chicago - College of Business Administration","institution_ids":["https://openalex.org/I39422238"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5087290210","display_name":"Jennifer C. Milliron","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jennifer C. Milliron","raw_affiliation_strings":["Chicago Partners, LLC"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Chicago Partners, LLC","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5016406163","display_name":"Abbie J. Smith","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I40347166","display_name":"University of Chicago","ror":"https://ror.org/024mw5h28","country_code":"US","type":"education","lineage":["https://openalex.org/I40347166"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Abbie J. Smith","raw_affiliation_strings":["University of Chicago - Booth School of Business, 1101 East 58th Street, Graduate School of Business, Chicago, IL 60637-1561, United States","University of Chicago - Booth School of Business"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Chicago - Booth School of Business, 1101 East 58th Street, Graduate School of Business, Chicago, IL 60637-1561, United States","institution_ids":["https://openalex.org/I40347166"]},{"raw_affiliation_string":"University of Chicago - Booth School of Business","institution_ids":["https://openalex.org/I40347166"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5048893179"],"corresponding_institution_ids":["https://openalex.org/I39422238"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.7314000129699707,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.7314000129699707,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.1695999950170517,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.04610000178217888,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/executive-compensation","display_name":"executive compensation","score":0.9649999737739563},{"id":"https://openalex.org/keywords/value-relevance-of-earnings","display_name":"value relevance of earnings","score":0.9539999961853027},{"id":"https://openalex.org/keywords/cash-compensation","display_name":"cash compensation","score":0.699999988079071},{"id":"https://openalex.org/keywords/ceo-compensation","display_name":"CEO compensation","score":0.6150000095367432},{"id":"https://openalex.org/keywords/stock-returns","display_name":"stock returns","score":0.5230000019073486},{"id":"https://openalex.org/keywords/earnings-quality","display_name":"earnings quality","score":0.8420000076293945},{"id":"https://openalex.org/keywords/special-items","display_name":"special items","score":0.7400000095367432},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.7860000133514404}],"concepts":[{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.7026053667068481},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.6086406111717224},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.5942010879516602},{"id":"https://openalex.org/C2777487392","wikidata":"https://www.wikidata.org/wiki/Q481201","display_name":"Absolute (philosophy)","level":2,"score":0.5388599634170532},{"id":"https://openalex.org/C2780023022","wikidata":"https://www.wikidata.org/wiki/Q1338171","display_name":"Compensation (psychology)","level":2,"score":0.475172221660614},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4473893344402313},{"id":"https://openalex.org/C151392489","wikidata":"https://www.wikidata.org/wiki/Q5419946","display_name":"Executive compensation","level":3,"score":0.4426576793193817},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.374017596244812},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.347493439912796},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1303386092185974},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.10042041540145874},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.05499890446662903},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C11171543","wikidata":"https://www.wikidata.org/wiki/Q41630","display_name":"Psychoanalysis","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2139/ssrn.130910","doi":"https://doi.org/10.2139/ssrn.130910","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.130910","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2139/ssrn.130910","doi":"https://doi.org/10.2139/ssrn.130910","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.130910","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":24,"referenced_works":["https://openalex.org/W151535980","https://openalex.org/W170417797","https://openalex.org/W1542604417","https://openalex.org/W1585078080","https://openalex.org/W1591891602","https://openalex.org/W1603752674","https://openalex.org/W1955934323","https://openalex.org/W1966961670","https://openalex.org/W1967158564","https://openalex.org/W1973429519","https://openalex.org/W1995440318","https://openalex.org/W2010743243","https://openalex.org/W2036323865","https://openalex.org/W2043049577","https://openalex.org/W2044854242","https://openalex.org/W2067294622","https://openalex.org/W2069931157","https://openalex.org/W2106580408","https://openalex.org/W2154398438","https://openalex.org/W2313999944","https://openalex.org/W2320315155","https://openalex.org/W2331407295","https://openalex.org/W3122354509","https://openalex.org/W3125575246"],"related_works":["https://openalex.org/W2009935786","https://openalex.org/W2162473857","https://openalex.org/W1482290291","https://openalex.org/W7099924410","https://openalex.org/W2955647922","https://openalex.org/W7095829258","https://openalex.org/W2222045892","https://openalex.org/W7208269608","https://openalex.org/W3023706041","https://openalex.org/W7097292673"],"abstract_inverted_index":null,"counts_by_year":[{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2016-06-24T00:00:00"}
