Determinants of the levels and changes in non-executive director compensation

Bugeja, M; Fohn, S; Matolcsy, Z

Determinants of the levels and changes in non-executive director compensation

Bugeja, M

Fohn, S Matolcsy, Z

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Publication Type:: Journal Article
Citation:: Accounting and Finance, 2016, 56 (3), pp. 627 - 667
Issue Date:: 2016-09-01

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Field	Value	Language
dc.contributor.author	Bugeja, M https://orcid.org/0000-0002-1941-5092	en_US
dc.contributor.author	Fohn, S	en_US
dc.contributor.author	Matolcsy, Z https://orcid.org/0000-0001-6566-5079	en_US
dc.date.available	2020-05-25T19:03:12Z
dc.date.issued	2016-09-01	en_US
dc.identifier.citation	Accounting and Finance, 2016, 56 (3), pp. 627 - 667	en_US
dc.identifier.issn	0810-5391	en_US
dc.identifier.uri	http://hdl.handle.net/10453/122529
dc.description.abstract	© 2014 AFAANZ This study examines the economic and director-specific determinants of non-executive director (NED) compensation in the Australian setting. We find that NED compensation is associated with firm size, complexity, growth, risk and liquidity. It is also associated with director reputation, experience, connectedness and the directors' involvement with the firm. The additional compensation paid to the chairperson is positively associated with their prior experience and negatively associated with NED reputation and involvement. We find inconclusive evidence on the association between changes in NED compensation and firm performance.	en_US
dc.relation.ispartof	Accounting and Finance	en_US
dc.relation.isbasedon	10.1111/acfi.12093	en_US
dc.subject.classification	Accounting	en_US
dc.title	Determinants of the levels and changes in non-executive director compensation	en_US
dc.type	Journal Article
utslib.citation.volume	3	en_US
utslib.citation.volume	56	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1402 Applied Economics	en_US
utslib.for	1502 Banking, Finance and Investment	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	open_access
pubs.issue	3	en_US
pubs.publication-status	Published	en_US
pubs.volume	56	en_US

Abstract:

© 2014 AFAANZ This study examines the economic and director-specific determinants of non-executive director (NED) compensation in the Australian setting. We find that NED compensation is associated with firm size, complexity, growth, risk and liquidity. It is also associated with director reputation, experience, connectedness and the directors' involvement with the firm. The additional compensation paid to the chairperson is positively associated with their prior experience and negatively associated with NED reputation and involvement. We find inconclusive evidence on the association between changes in NED compensation and firm performance.

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http://hdl.handle.net/10453/122529