The Accounting Review Vol. 69 No. 1 1994

The Effect of Restructuring Charges on Executives' Cash Compensation.

Patricia Dechow¹; Mark R. Huson²

¹ USC Marshall School of Business · ² University of Alberta

Abstract

Suggests that compensation committees adjust earnings-based executive incentive compensation. Annual executive incentive awards background; Hypotheses on the impact of restructuring charges on executives' annual incentive compensation; Description of sample selection and variable measurement.

DOI

10.2308/tar-9410256364

Volume

69

Issue

1

Pages

138-156

Language

en

Sources

crossref openalex

Cite

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