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CEO Reputation and Sensitivity to Perquisite Disclosure : 최고경영자의 평판과 비금전적 특전 관련 공시 규율 변화에 대한 연구
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- Authors
- Advisor
- 조승아
- Major
- 경영대학 경영학과
- Issue Date
- 2017-02
- Publisher
- 서울대학교 대학원
- Keywords
- Regulatory Change ; CEO Reputation ; Perquisites ; Executive Compensation
- Description
- 학위논문 (석사)-- 서울대학교 대학원 : 경영학과, 2017. 2. 조승아.
- Abstract
- In this study, we examine the role of CEO reputation in determining the level of executive perquisites following an exogenous change in disclosure regulations. Specifically, we examine how top executives responded to the SEC disclosure rule amendments in 2006, requiring them to disclose larger amounts of the perquisites they receive. Our results indicate that reputable executives are more sensitive to the disclosure requirements of their perks. We also find that CEO tenure moderates the relationship in that reputable CEOs with longer tenure react more sensitively to the regulation change than those with shorter tenure.
- Language
- English
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