| Authors |
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Y.F. Kuang
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B. Qin
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A.S. van Teijen
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| Publication date |
2014
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| Journal |
Management Control & Accounting
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| Volume | Issue number |
2014 | 2
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| Pages (from-to) |
26-32
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| Organisations |
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Faculty of Economics and Business (FEB) - Amsterdam Business School Research Institute (ABS-RI)
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| Abstract |
In this paper, we examine the role of a compensation consultant in executive compensation design. We find that firms hiring compensation consultants set more challenging performance targets than firms not using a consultant. The potential conflicts of interest between a client firm and its consultant (i.e., the consultant providing multiple services to the client) does not influence the target difficulty.
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| Document type |
Article
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| Language |
English
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| Published at |
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