Abstract

http://ssrn.com/abstract=1989006
 
 

Citations (1)



 


 



Impact of Job Complexity and Performance on CFO Compensation


Steven Balsam


Temple University - Department of Accounting

Afshad J. Irani


Washington and Lee University - Department of Accounting

Jennifer Yin


University of Texas at San Antonio

January 20, 2012

Accounting Horizons, Forthcoming

Abstract:     
This study investigates the impact of job complexity and firm, as well as CFO-specific performance, on CFO compensation. We find job complexity and overall firm performance affects both CFO salary and bonus, while CFO-specific performance affects CFO bonus. Specifically, we find that CFOs are not only rewarded when their firms meet or beat earnings targets, but they get incremental rewards for managing earnings and/or expectations to allow their firms to meet or just beat those targets.

Number of Pages in PDF File: 37

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Date posted: February 22, 2012  

Suggested Citation

Balsam, Steven and Irani, Afshad J. and Yin, Jennifer, Impact of Job Complexity and Performance on CFO Compensation (January 20, 2012). Accounting Horizons, Forthcoming. Available at SSRN: http://ssrn.com/abstract=1989006

Contact Information

Steven Balsam
Temple University - Department of Accounting ( email )
306 Speakman Hall
Philadelphia, PA 19122
United States
215-204-5574 (Phone)
215-204-5587 (Fax)
HOME PAGE: http://www.sbm.temple.edu/~drb/

Afshad Jeevan Irani
Washington and Lee University - Department of Accounting ( email )
Lexington, VA 24450
United States
Jennifer Yin (Contact Author)
University of Texas at San Antonio ( email )
Department of Accounting
San Antonio, TX 78249
United States
210-458-7090 (Phone)
210-458-4322 (Fax)
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