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Ruth Bender & Lance Moir (2006). Does 'Best Practice' in Setting Executive Pay in the UK Encourage 'Good' Behaviour?

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  1.  1
    How the Design of CEO Equity-Based Compensation Can Lead to Lower Audit Fees: Evidence From Australia.Xin Qu, Daifei Yao & Majella Percy - forthcoming - Journal of Business Ethics:1-28.
    This paper investigates how the features of CEO equity-based compensation are associated with the agency costs of monitoring in an Australia setting. We find that audit fees significantly increase when firms award large equity grants to CEOs, which is consistent with the notion that auditors perceive higher risk associated with large equity incentives. However, by empirically testing auditors’ responses to the adoption of performance-vesting provisions, we document evidence that it is the use of accounting-based hurdles that potentially encourages unethical reporting (...)
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    The Human Experience of Ethics: A Review of a Decade of Qualitative Ethical Decision‐Making Research. [REVIEW]Kevin Lehnert, Jana Craft, Nitish Singh & Yung‐Hwal Park - 2016 - Business Ethics: A European Review 25 (4):498-537.
    Qualitative studies are an important component of business ethics research. This large amount of research covers a wide array of factors and influences on ethical decision making published between 2004 and 2014. Following the methodology of past critical reviews, this work provides a synopsis of the diverse array of qualitative studies in ethical decision making within the business ethics literature. We highlight the distinct and investigative nature of qualitative research, synthesize and summarize findings, and suggest opportunities for future research. We (...)
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  3.  7
    Perceived Legitimacy of Executives Bonuses in Time of Global Crisis: A Mapping of Portuguese People’s Views.Joana Margarida Sequeira Neto & Etienne Mullet - 2016 - Journal of Business Ethics 133 (3):421-429.
    The present study aimed to explore and map the views of Portuguese laypersons regarding the legitimacy of bonuses for senior executives. Two hundred eight participants, with various levels of training in economics, were presented with a number of concrete scenarios depicting the circumstances in which senior executives have received bonuses of variable amounts, and they were asked to indicate the extent to which such bonuses may be considered as legitimate. The scenarios were created by varying four factors likely to have (...)
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    Executive Pay and Legitimacy: Changing Discursive Battles Over the Morality of Excessive Manager Compensation. [REVIEW]Maria Joutsenvirta - 2013 - Journal of Business Ethics 116 (3):459-477.
    How is the (il)legitimacy of manager compensation constructed in social interaction? This study investigated discursive processes through which heavily contested executive pay schemes of the Finnish energy giant Fortum were constructed as (il)legitimate in public during 2005–2009. The critical discursive analysis of media texts identified five legitimation strategies through which politicians, journalists, and other social actors contested these schemes and, at the same time, constructed subject positions for managers, politicians, and citizens. The comparison of two debate periods surrounding the 2007–2008 (...)
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