We employ a hand-collected unique dataset on banks operating in China between 2003
and 2011 to investigate the impact of board governance features (size, composition and …

This paper investigates the association between executive compensation and performance.
It uniquely utilises a comprehensive set of corporate governance mechanisms within a three …

We test the effect of short-term versus long-term institutional shareholding–so-called investor
horizon–on bank risk-taking. We find that in contrast to banks dominated by short-term …

The period 2007–2010 marked one of the most severe economic and financial crises in
living memory. In this paper, we focus on two of accounting's key functions within …

Prominent policy makers assert that managerial short-termism was at the root of the
subprime crisis of 2007–2009. Prior scholarly research, however, largely rejects this …

The paper investigates in a dynamic context the effect of Chief Executive Officer (CEO)
bonus and salary payments on banks' technical efficiency levels. Our methodological …

Purpose The purpose of this study is to analyze the CEO compensation sensitivity to firm
performance, termed as the pay-for-performance sensitivity (PPS) in the Tunisian context …

The paper analyzes performance, incentives, and the inefficiencies that may arise due to
agency problems and market power using a newly developed panel of large US commercial …

Recent standard-setting activity related to fair value accounting has injected new life into
questions of whether fair value provides information useful for decision-making, and whether …

Standard banking theory suggests that there exists an optimal level of credit risk that yields
maximum bank profit. We identify the optimal level of risk-weighted assets that maximizes …