Document Type

Report

Key Takeaways

Overlaps between compensation and audit committee directors lead to lower total CEO compensation and a higher percentage CEO compensation comprised of base salary. • When new overlaps are created, CEO compensation is lower and base salary is higher as a percentage of compensation. • Committee overlap effects on compensation are greater for companies with more conservative accounting practices.

Publication Date

2018

Source

Source: Brandes, P., Dharwadkar, R., & Suh, S. 2016. I know something you don’t know!: The role of linking pin directors in monitoring and incentive alignment. Strategic Management Journal, 37: 964-981.

Disciplines

Business

Copyright

© 2016, University of South Carolina

Included in

Business Commons

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