Mary Ellen Carter

Boston College - Department of Accounting

Carroll School of Management

140 Commonwealth Avenue

Chestnut Hill, MA 02467

United States

European Corporate Governance Institute (ECGI)

c/o the Royal Academies of Belgium

Rue Ducale 1 Hertogsstraat

1000 Brussels

Belgium

  • Boston College - Department of Accounting

  • European Corporate Governance Institute (ECGI)

SCHOLARLY PAPERS

33

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245

Scholarly Papers (33)

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1.

Institutional Investor Preferences for Corporate Governance Mechanisms

Journal of Management Accounting Research, Vol. 26, No. 2, 2014
Number of pages: 49 Posted: 12 Dec 2007 Last Revised: 25 Mar 2015
Brian J. Bushee, Mary Ellen Carter and Joseph Gerakos
University of Pennsylvania - The Wharton School, Boston College - Department of Accounting and Tuck School of Business at Dartmouth College
Downloads 2,537 (11,730)
Citation 29

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Corporate Governance, Institutional Investors, Board of Directors

2.

The Incentives of Compensation Consultants and CEO Pay

Journal of Accounting and Economics, Forthcoming
Number of pages: 43 Posted: 13 Mar 2008 Last Revised: 08 Jul 2009
Brian D. Cadman, Mary Ellen Carter and Stephen A. Hillegeist
University of Utah - David Eccles School of Business, Boston College - Department of Accounting and Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy
Downloads 1,630 (23,633)
Citation 14

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Executive Compensation, Compensation Consultants

3.

Shareholder Remuneration Votes and CEO Compensation Design

AAA 2008 MAS Meeting Paper
Number of pages: 36 Posted: 31 Jul 2007 Last Revised: 18 Feb 2009
Mary Ellen Carter and Valentina L. Zamora
Boston College - Department of Accounting and Seattle University - Albers School of Business and Economics
Downloads 1,473 (27,539)
Citation 29

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executive compensation, shareholder vote

4.

Compensation Peer Groups and Their Relation with CEO Pay

Journal of Management Accounting Research, Forthcoming
Number of pages: 39 Posted: 27 Feb 2009 Last Revised: 11 Dec 2013
Brian D. Cadman and Mary Ellen Carter
University of Utah - David Eccles School of Business and Boston College - Department of Accounting
Downloads 1,100 (42,307)
Citation 16

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Executive compensation, peer groups, labor markets

5.

Complexity of CEO Compensation Packages*

Darden Business School Accepted Paper, European Corporate Governance Institute – Finance Accepted Paper No. 885/2023, Journal of Accounting and Economics, Forthcoming
Number of pages: 75 Posted: 25 Apr 2022 Last Revised: 17 Jul 2024
Ana M. Albuquerque, Mary Ellen Carter, Zhe (Michael) Guo and Luann J. Lynch
Boston University - Questrom School of Business, Boston College - Department of Accounting, Fordham University - Gabelli School of Business and University of Virginia - Darden School of Business
Downloads 1,064 (44,309)
Citation 6

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M52 CEO compensation, contracts, complexity, incentives, information processing costs

6.

Executive Gender Pay Gaps: The Roles of Female Risk Aversion and Board Representation

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 02 Oct 2014 Last Revised: 14 Mar 2017
Mary Ellen Carter, Francesca Franco and Mireia Gine
Boston College - Department of Accounting, Bocconi University and IESE Business School, University of Navarra
Downloads 922 (54,151)
Citation 47

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Female executive pay; risk aversion; board diversity; corporate governance

7.

Premium Pay for Executive Talent: An Empirical Analysis

AAA 2011 Management Accounting Section (MAS) Meeting Paper
Number of pages: 48 Posted: 14 Aug 2010 Last Revised: 23 Feb 2023
Mary Ellen Carter, Francesca Franco and A. Irem Tuna
Boston College - Department of Accounting, Bocconi University and London Business School
Downloads 753 (71,145)
Citation 12

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Executive Talent, Compensation, Incentives

8.

Real Effects of Proposed Scope 3 Disclosures

European Corporate Governance Institute – Finance Working Paper No. 972/2024
Number of pages: 69 Posted: 15 Mar 2024 Last Revised: 23 Jan 2025
Mary Ellen Carter, Lian Fen Lee and Enshuai Yu
Boston College - Department of Accounting, Boston College - Carroll School of Management and Boston College - Carroll School of Management
Downloads 682 (80,828)

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Climate disclosure; GHG emissions; supply chain; real effects

9.

CEO Pay Ratio Disclosures and Changes in Employee Pay Satisfaction

Number of pages: 54 Posted: 02 May 2023 Last Revised: 02 Jan 2025
Mary Ellen Carter, Lisa LaViers, Jason Sandvik and Da Xu
Boston College - Department of Accounting, A.B. Freeman School of Business at Tulane, Eller College of Management, University of Arizona and Tsinghua University, School of Economics and Management
Downloads 646 (86,664)
Citation 3

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CEO Pay Ratio, Pay Fairness, Pay Transparency, Human Capital, Disclosure Policy, Employee Satisfaction

10.

Explicit Relative Performance Evaluation in Performance-Vested Equity Grants

Downloads 643 (87,025)
Citation 25

Explicit Relative Performance Evaluation in Performance-Vested Equity Grants

Number of pages: 46 Posted: 18 Jul 2007 Last Revised: 20 Nov 2011
Mary Ellen Carter, Christopher D. Ittner and Sarah L. C. Zechman
Boston College - Department of Accounting, University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business
Downloads 414 (147,768)
Citation 1

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Executive compensation, relative performance evaluation, equity grants

Explicit Relative Performance Evaluation in Performance-Vested Equity Grants

Review of Accounting Studies, Vol. 14, No. 2-3, 2009
Number of pages: 53 Posted: 24 Jan 2009
Mary Ellen Carter, Christopher D. Ittner and Sarah L. C. Zechman
Boston College - Department of Accounting, University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business
Downloads 229 (277,448)
Citation 24

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Compensation, equity incentives, relative performance, corporate governance

11.

Are ISS Recommendations Informative? Evidence from Assessments of Compensation Practices

Number of pages: 51 Posted: 04 Jun 2020 Last Revised: 06 Oct 2020
Ana M. Albuquerque, Mary Ellen Carter and Susanna Gallani
Boston University - Questrom School of Business, Boston College - Department of Accounting and Harvard Business School
Downloads 528 (111,631)
Citation 6

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Proxy Advisors, CEO Compensation, Say-on-Pay, Institutional Shareholder Voting

12.

Payday Before Mayday: CEO Compensation Contracting for Distressed Firms

Number of pages: 62 Posted: 01 Apr 2020 Last Revised: 29 Apr 2020
Mary Ellen Carter, Edith S. Hotchkiss and Mahdi Mohseni
Boston College - Department of Accounting, Boston College - Carroll School of Management and Securities and Exchange Commission
Downloads 491 (121,841)
Citation 2

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CEO Compensation, Managerial Incentives, Contracting, Financial Distress, Default, Creditors, Pay-performance Sensitivity

13.

The Participation Constraint and CEO Equity Grants

Forthcoming, The Accounting Review (https://doi.org/10.2308/tar-2017-0692)
Number of pages: 50 Posted: 20 Mar 2017 Last Revised: 22 May 2020
Brian D. Cadman, Mary Ellen Carter and Xiaoxia Peng
University of Utah - David Eccles School of Business, Boston College - Department of Accounting and University of Utah - David Eccles School of Business
Downloads 455 (133,549)
Citation 17

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Peer Groups, Equity Compensation, Labor Markets

14.

Changes in Bonus Contracts in the Post-Sarbanes-Oxley Era

Review of Accounting Studies, Vol. 14, No. 4, 2009
Number of pages: 43 Posted: 21 Nov 2007 Last Revised: 23 Apr 2009
Mary Ellen Carter, Luann J. Lynch and Sarah L. C. Zechman
Boston College - Department of Accounting, University of Virginia - Darden School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 450 (135,349)
Citation 7

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Executive compensation, bonuses, Sarbanes-Oxley

15.

The Economics of Restricted Stock and the Section 83(B) Election

Number of pages: 39 Posted: 02 Mar 2010
Jennifer Blouin and Mary Ellen Carter
University of Pennsylvania - Accounting Department and Boston College - Department of Accounting
Downloads 437 (140,546)
Citation 6

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tax, incentives, compensation, restricted stock

16.

The Effect of Supplier Industry Competition on Pay-for-Performance Incentive Intensity

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 18 Aug 2018 Last Revised: 01 Feb 2021
Mary Ellen Carter, Jen Choi and Karen Sedatole
Boston College - Department of Accounting, University of Michigan at Ann Arbor - Accounting and Goizueta Business School
Downloads 356 (176,585)
Citation 13

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industry competition, executive compensation, pay-for-performance incentives

17.

Matching Premiums in the Executive Labor Market

The Accounting Review, Forthcoming, https://doi.org/10.2308/accr-52393
Number of pages: 48 Posted: 11 Jan 2019 Last Revised: 12 Mar 2019
Mary Ellen Carter, Francesca Franco and A. Irem Tuna
Boston College - Department of Accounting, Bocconi University and London Business School
Downloads 253 (253,972)
Citation 11

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Executive Compensation, Human Capital, Pay Premiums, Executive Labor Market, Matching

18.

What Information Does 'Compensation Actually Paid' Provide?

Number of pages: 29 Posted: 15 Aug 2023
Mary Ellen Carter and Andrea Pawliczek
Boston College - Department of Accounting and University of Colorado at Boulder
Downloads 233 (274,216)

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Executive Compensation, Proxy Statement, Equity Compensation, Incentives

19.

Covid-19 Motivated Changes to Executive Compensation

Journal of Management Accounting Research
Number of pages: 44 Posted: 25 May 2024
Mary Ellen Carter, Luann J. Lynch and Xiaoxia Peng
Boston College - Department of Accounting, University of Virginia - Darden School of Business and University of Utah - David Eccles School of Business
Downloads 225 (283,619)

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Pay Cut; Executive Compensation; COVID-19

20.

Board Committee Overlap and the Use of Earnings in CEO Compensation Contracts

Number of pages: 59 Posted: 19 Apr 2021 Last Revised: 30 Aug 2021
Mary Ellen Carter, Luann J. Lynch and Melissa Martin
Boston College - Department of Accounting, University of Virginia - Darden School of Business and University of Illinois at Chicago
Downloads 215 (296,061)

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executive compensation, audit committee, compensation committee, board committees, incentive pay, performance measures

21.

Court Intervention as a Governance Mechanism Over CEO Pay: Evidence from the Citigroup Derivative Lawsuit

European Accounting Review (2015), 24(4): 637 – 658., Boston U. School of Management Research Paper No. 2410212
Number of pages: 40 Posted: 19 Mar 2014 Last Revised: 07 Jan 2022
Ana M. Albuquerque, Mary Ellen Carter and Luann J. Lynch
Boston University - Questrom School of Business, Boston College - Department of Accounting and University of Virginia - Darden School of Business
Downloads 184 (342,164)
Citation 1

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litigation, court intervention, executive compensation, investor protection, waste claim, Delaware, chancery court, corporate governance

22.

How Large Is the Pay Premium From Executive Incentive Compensation?

Downloads 171 (365,137)

How Large Is the Pay Premium From Executive Incentive Compensation?

The Accounting Review, Forthcoming , European Corporate Governance Institute – Finance Working Paper 697/2020
Number of pages: 56 Posted: 28 Mar 2024
Ana M. Albuquerque, Rui A. Albuquerque, Mary Ellen Carter and Qi (Flora) Dong
Boston University - Questrom School of Business, Boston College, Carroll School of Management, Boston College - Department of Accounting and Kennesaw State University
Downloads 167 (372,501)

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CEO pay, volatility of pay premium, incentive pay, contract theory, Incentive Lab

Are CEOS Paid Extra for Riskier Pay Packages?

CEPR Discussion Paper No. DP15243
Number of pages: 64 Posted: 12 Sep 2020 Last Revised: 08 Nov 2023
Ana M. Albuquerque, Rui A. Albuquerque, Mary Ellen Carter and Qi (Flora) Dong
Boston University - Questrom School of Business, Boston College, Carroll School of Management, Boston College - Department of Accounting and Kennesaw State University
Downloads 4 (1,334,693)
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23.

Strategic Silence: The Impact of the CEO Pay Ratio Disclosure on Conference Call Content

Number of pages: 79 Posted: 25 Jun 2024 Last Revised: 20 Dec 2024
Mary Ellen Carter, Lisa LaViers, Jason Sandvik and Da Xu
Boston College - Department of Accounting, A.B. Freeman School of Business at Tulane, Eller College of Management, University of Arizona and Tsinghua University, School of Economics and Management
Downloads 152 (406,027)

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CEO Pay Ratio, Conference Calls, Human Capital, Disclosure Policy

24.

Report on the Potential Impacts of Property Tax Abatement on Rental Housing Construction in Boston

FRB of Boston Working Paper No. 24-1
Number of pages: 47 Posted: 22 Jan 2024
Patricia Alejandro, Mary Ellen Carter, Edward L. Glaeser, Adam M. Guren and Paul Willen
Harvard University - Harvard Law School, Boston College - Department of Accounting, Harvard University - Department of Economics, Boston University - Department of Economics and Federal Reserve Bank of Boston - Research Department
Downloads 81 (633,849)
Citation 1

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tax abatement, housing supply, Boston

25.

Customer Relative Performance Evaluation

Number of pages: 51 Posted: 24 Feb 2025
Mary Ellen Carter, Jen Choi and Karen Sedatole
Boston College - Department of Accounting, University of Michigan at Ann Arbor - Accounting and Goizueta Business School
Downloads 15 (1,165,565)

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M10, M12, M40, M41, M52 executive compensation, relative performance evaluation, RPE, peer groups

26.

Executive Compensation Restrictions: Do they Restrict Firms’ Willingness to Participate in TARP?

Cadman, B., Carter, M. E. and Lynch, L. J. (2012), Executive Compensation Restrictions: Do They Restrict Firms’ Willingness to Participate in TARP?. Journal of Business Finance & Accounting, Forthcoming
Posted: 19 May 2010 Last Revised: 23 Oct 2012
Brian D. Cadman, Mary Ellen Carter and Luann J. Lynch
University of Utah - David Eccles School of Business, Boston College - Department of Accounting and University of Virginia - Darden School of Business

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Troubled Asset Relief Program (TARP), financial institutions, executive compensation

27.

The Role of Accounting in the Design of CEO Equity Compensation

Accounting Review, March 2007
Posted: 20 Sep 2006
Mary Ellen Carter, Luann J. Lynch and A. Irem Tuna
Boston College - Department of Accounting, University of Virginia - Darden School of Business and London Business School

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executive compensation, financial reporting

28.

Sink or Swim? Firms' Responses to Underwater Options

Posted: 08 Oct 2003
Sudhakar V. Balachandran, Mary Ellen Carter and Luann J. Lynch
University of Illinois at Chicago, Boston College - Department of Accounting and University of Virginia - Darden School of Business

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Executive compensation, stock options

29.

The Effect of Stock Option Repricing on Employee Turnover

Posted: 01 Aug 2003
Mary Ellen Carter and Luann J. Lynch
Boston College - Department of Accounting and University of Virginia - Darden School of Business

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Executive Compensation, Stock Option Repricing, Employee Turnover, Employee Retention

30.

The Consequences of the Fasb's 1998 Proposal on Accounting for Stock Option Repricing

Posted: 02 Dec 2002
Mary Ellen Carter and Luann J. Lynch
Boston College - Department of Accounting and University of Virginia - Darden School of Business

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Executive Compensation, Accounting Standards, Accounting Choice, Stock Option Repricing

31.

An Examination of Executive Stock Option Repricing

Posted: 05 Mar 2001
Mary Ellen Carter and Luann J. Lynch
Boston College - Department of Accounting and University of Virginia - Darden School of Business

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Repricing; Executive compensation; Stock options

32.

The Effect of Accounting on Economic Behavior: Evidence from Stock Option Repricing

Posted: 06 Dec 1999
Mary Ellen Carter and Luann J. Lynch
Boston College - Department of Accounting and University of Virginia - Darden School of Business

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33.

The Relevance of Form 8-K Reports

Posted: 05 Dec 1999
Mary Ellen Carter and Billy S. Soo
Boston College - Department of Accounting and Boston College

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Other Papers (1)

Total Downloads: 86
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1.

Board committee overlap and the use of earnings in CEO compensation contracts

Number of pages: 59 Posted: 15 Aug 2017 Last Revised: 30 Aug 2021
Mary Ellen Carter, Luann J. Lynch and Melissa Martin
Boston College - Department of Accounting, University of Virginia - Darden School of Business and University of Illinois at Chicago
Downloads 86

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Executive Compensation, Performance Measures, Compensation Committee