Please use this identifier to cite or link to this item: https://hdl.handle.net/10356/160045
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dc.contributor.authorLee, Kin-Waien_US
dc.contributor.authorLee, Cheng-Fewen_US
dc.contributor.authorYeo, Gillian Hian Hengen_US
dc.date.accessioned2022-07-12T02:29:28Z-
dc.date.available2022-07-12T02:29:28Z-
dc.date.issued2021-
dc.identifier.citationLee, K., Lee, C. & Yeo, G. H. H. (2021). Does CEO power affect the association between CEO compensation and tangible assets impairments?. Review of Pacific Basin Financial Markets and Policies, 24(1), 2150005-1-2150005-26. https://dx.doi.org/10.1142/S0219091521500053en_US
dc.identifier.issn0219-0915en_US
dc.identifier.urihttps://hdl.handle.net/10356/160045-
dc.description.abstractThis paper examines the association between CEO compensation and tangible long-lived assets impairment. We find that the level of CEO compensation is negatively associated with the tangible long-lived assets impairment charges. We also document that in firms with CEOs who have more decision-making power, the negative association between CEO compensation and tangible long-lived assets impairment charges is mitigated. Specifically, the negative association between CEO compensation and tangible long-lived assets impairment charges is less pronounced (1) when CEO chairs the board, (2) when CEO is the founder of the firm, (3) when the CEO is involved in the director selection process, and (4) when overall board independence is low.en_US
dc.description.sponsorshipNanyang Technological Universityen_US
dc.language.isoenen_US
dc.relation.ispartofReview of Pacific Basin Financial Markets and Policiesen_US
dc.rights© World Scientific Publishing Co. and Center for Pacific Basin Business, Economics and Finance Research. All rights reserved.en_US
dc.subjectBusiness::Accountingen_US
dc.titleDoes CEO power affect the association between CEO compensation and tangible assets impairments?en_US
dc.typeJournal Articleen
dc.contributor.schoolNanyang Business Schoolen_US
dc.identifier.doi10.1142/S0219091521500053-
dc.identifier.scopus2-s2.0-85103018907-
dc.identifier.issue1en_US
dc.identifier.volume24en_US
dc.identifier.spage2150005-1en_US
dc.identifier.epage2150005-26en_US
dc.subject.keywordsCEO Compensationen_US
dc.subject.keywordsAssets Impairmenten_US
dc.description.acknowledgementWe acknowledge the financial support from Nanyang Technological University’s SUG research Grant.en_US
item.grantfulltextnone-
item.fulltextNo Fulltext-
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