CEO Pay Cuts and Forced Turnover: Their Causes and Consequences

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CFA Digest
August 2012 | Vol. 42 | No. 3
Source: CFA Institute
Huasheng Gao Jarrad Harford Kai Li
Mark A. Harrison, CFA (Reviewer)

Abstract

Incentive mechanisms, such as CEO pay cuts and CEO forced turnover, can be used by company boards to help overcome the principal–agent conflict. The authors show that after a pay cut, CEO pay for performance is abnormally high. After both pay cuts and forced turnovers, CEOs reduce investment and leverage and performance improves. Pay cuts and forced turnovers appear interchangeable in terms of instigating performance improvements.

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Topics
Corporate Finance
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  • Capital Investment Decisions
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  • Corporate Governance
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