Publication: Career Concerns, Contract Choice, and “Unpaid” Executives
Career Concerns, Contract Choice, and “Unpaid” Executives
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Chen, H., Luo, W., & Soderstrom, N. (2023). Career Concerns, Contract Choice, and “Unpaid” Executives. Journal of Management Accounting Research, 35, 93–113. https://doi.org/10.2308/jmar-2020-004
Abstract
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We examine a unique setting of publicly listed Chinese state-owned enterprises (SOEs), where some top executives are paid by government-controlled parent firms rather than by the firms where these executives work. Because their reported compensation is zero, these executives have been ignored in the literature. We find that the CEOs’ own personal characteristics, the nature of the CEO’s job responsibilities, and the environment in which the firm operates are significantly related to the CEO’s contract type. We also document that paren
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- Luo, Wei
- Soderstrom, Naomi
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Chen, H., Luo, W., & Soderstrom, N. (2023). Career Concerns, Contract Choice, and “Unpaid” Executives. Journal of Management Accounting Research, 35, 93–113. https://doi.org/10.2308/jmar-2020-004
