Impact of Job Complexity and Performance on CFO Compensation

Jennifer Yin, Steven Balsam and Afshad Irani
Additional contact information
Jennifer Yin: The University of Texas at San Antonio
Steven Balsam: Temple University
Afshad Irani: University of New Hampshire

No 97, Working Papers from College of Business, University of Texas at San Antonio

Abstract: This study investigates the impact of job complexity and firm as well as CFO-specific performance on CFO compensation. We examine job complexity in terms of the intricacies of a firm’s operations and whether the CFO serves on the Board of Directors. Accounting and stock market rates of return measure overall firm performance while the magnitude and success of the CFO’s interactions with financial analysts along with CFO’s use of accounting discretion to achieve earnings targets proxy for CFO-specific performance. We find that, consistent with our predictions, job complexity and performance (firm and CFO-specific) affect CFO compensation.

Keywords: Chief operating office; Executive compensation (search for similar items in EconPapers)
JEL-codes: J33 L2 M41 (search for similar items in EconPapers)
Pages: 32 pages
Date: 2009-06-24
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://interim.business.utsa.edu/wps/acc/0097ACC-428-2009.pdf Full text (application/pdf)
Our link check indicates that this URL is bad, the error code is: 404 Not Found

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:tsa:wpaper:00125acc

Access Statistics for this paper

More papers in Working Papers from College of Business, University of Texas at San Antonio Contact information at EDIRC.
Bibliographic data for series maintained by Wendy Frost ().