How does organizational structure affect executive compensation?

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초록

Does the rise of the CFO as the second-ranked executive increase the status of the CEO? We find that, as a CFO becomes #2, a CEO receives higher pay in relative terms compared with other top executives. This result corresponds to the literature on span-of-control of executives in top management team.

키워드

CFOCEO-Pay-Slicetop management teamexecutive paycorporate governancePAY
제목
How does organizational structure affect executive compensation?
저자
Lee, ChangminKang, Hyung-gooSeok, Woonam
DOI
10.1080/13504851.2017.1327116
발행일
2017-05
유형
Article
저널명
Applied Economics Letters
25
6
페이지
405 ~ 408