Prior research shows that the development of national accounting systems follows different
patterns in different countries over the world. This was recently supported by the staggered …

Purpose Current research aims to investigate the relationships between Chinese national
cultural values (uncertainty avoidance (UA), power distance, masculinity (MAS) …

The standard principal-agent model predicts that, ceteris paribus, a negative relation exists
between firm risk and CEO incentives or pay-performance sensitivity. We examine how a …

This study scrutinizes the use of supplementary pension plans (SPPs) in the executive
compensation strategies of multinational and multi-Latin firms. The proposed analysis …

Before, during, and after the global financial crisis of 2008, executive pay practices were
widely debated and criticized. Economists, philosophers, as well as the man on the street all …

Abstract REVUELTO-TABOADA, Lorenzo and DUQUES-OSPINA, Marcelo. Internal and
external determinants of the use of supplementary pension plans in manager …

This paper is an exploratory study into the equivocal relationship between the CEO and his
or her cultural background and how it relates to the company performance. Drawing from …

Al profesor y gran amigo Lorenzo Revuelto Ph. toda mi gratitud por su invaluable guía,
rigurosidad, paciencia y profundo conocimiento, que permitieron la realización de esta tesis …

With the continued increase in executive compensation and the resulting increase in pay
disparity between executives and rank-and-file employees, CEO compensation relative to …

Nonprofit hospitals are under increased pressure to maintain financial stability and
compliance with Internal Revenue Service (IRS) net community benefit requirements …