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Options are a CEO's best friend: executive compensation in Swedish listed corporations
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. (The Corporate Governance Research Group at Linnæus University)ORCID iD: 0000-0001-5098-1618
Kristianstad University.
Kristianstad University.
Kristianstad University.
2014 (English)In: IUP Journal of Corporate Governance, ISSN 0972-6853, Vol. 13, no 3, 40-71 p.Article, review/survey (Refereed) Published
Abstract [en]

Ownership influences both the level and composition of executive compensation. The present study examines this by adding identity of the owner and the owner's capacity to create a governance strategy to the traditional ownership concentration measure. Through a test on Swedish corporations listed as on 2008, it is found that the identity of the owner influences the level of compensation, and the concentration of ownership negatively influences the propensity to use options. This is interpreted as a sign that options are not so much an incentive instrument, aligning the CEO's interest with the absent owners' interest, but more of a recruitment instrument and an indication of CEO strength

Place, publisher, year, edition, pages
Gale Group, 2014. Vol. 13, no 3, 40-71 p.
Keyword [en]
Chief executive officers, Executive compensation, Ownership, Stock options, Sweden
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-36633OAI: oai:DiVA.org:lnu-36633DiVA: diva2:741043
Projects
Board compensation in Sweden
Available from: 2014-08-27 Created: 2014-08-27 Last updated: 2016-09-01Bibliographically approved

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CiteExportLink to record
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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf