The Influence of Incentive Programs on Executives’ Risk Perception
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| Format: | Artículo científico |
| Sprache: | en |
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Universidade do Vale do Rio dos Sinos
2020
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| _version_ | 1876481330315788288 |
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| author | Edson Lopes Cedraz Filho |
| author_facet | Edson Lopes Cedraz Filho |
| contents | The Influence of Incentive Programs on Executives’ Risk Perception Edson Lopes Cedraz Filho Diogo Henrique Helal Marcus Augusto Vasconcelos Araújo Flávio Rodrigo Leal Tunico Administración y Contabilidad Agency theory Risk perception Corporate governance Executive compensation The balance between executive compensation and value added is a constant challenge for organizations, as well as an important key to minimize agency problems. This study aims to evaluate the relationship between term of payment and compensation variability and the executives’ risk perception, as well as their motivation to add value, using the agency theory and the executive compensation literature as references for the study. Quantitative methods were applied, by collecting primary data from 121 Brazilian executives who answered a survey regarding their company’s compensation program models and their risk perception. Study results showed that executives' risk perception, as well as their motivation to add value, have statistically significant relationship with the level of compensation variability. Statistically significant relationship was also found between individual characteristics, such as age and time working for the organization, and the executive’s risk perception. 2020 artículo científico 1984-8196 https://www.redalyc.org/articulo.oa?id=337265148006 https://www.redalyc.org/journal/3372/337265148006/ https://www.redalyc.org/journal/3372/337265148006/html/ https://www.redalyc.org/journal/3372/337265148006/337265148006.epub https://www.redalyc.org/journal/3372/337265148006/movil en http://www.redalyc.org/revista.oa?id=3372 Base Revista de Administração e Contabilidade da UNISINOS application/pdf Universidade do Vale do Rio dos Sinos Base Revista de Administração e Contabilidade da UNISINOS (Brasil) Num.4 Vol.17 |
| format | Artículo científico |
| id | redalyc_337265148006 |
| institution | Redalyc |
| language | en |
| publishDate | 2020 |
| publisher | Universidade do Vale do Rio dos Sinos |
| spellingShingle | The Influence of Incentive Programs on Executives’ Risk Perception Edson Lopes Cedraz Filho Administración y Contabilidad Agency theory Risk perception Corporate governance Executive compensation The Influence of Incentive Programs on Executives’ Risk Perception Edson Lopes Cedraz Filho Diogo Henrique Helal Marcus Augusto Vasconcelos Araújo Flávio Rodrigo Leal Tunico Administración y Contabilidad Agency theory Risk perception Corporate governance Executive compensation The balance between executive compensation and value added is a constant challenge for organizations, as well as an important key to minimize agency problems. This study aims to evaluate the relationship between term of payment and compensation variability and the executives’ risk perception, as well as their motivation to add value, using the agency theory and the executive compensation literature as references for the study. Quantitative methods were applied, by collecting primary data from 121 Brazilian executives who answered a survey regarding their company’s compensation program models and their risk perception. Study results showed that executives' risk perception, as well as their motivation to add value, have statistically significant relationship with the level of compensation variability. Statistically significant relationship was also found between individual characteristics, such as age and time working for the organization, and the executive’s risk perception. 2020 artículo científico 1984-8196 https://www.redalyc.org/articulo.oa?id=337265148006 https://www.redalyc.org/journal/3372/337265148006/ https://www.redalyc.org/journal/3372/337265148006/html/ https://www.redalyc.org/journal/3372/337265148006/337265148006.epub https://www.redalyc.org/journal/3372/337265148006/movil en http://www.redalyc.org/revista.oa?id=3372 Base Revista de Administração e Contabilidade da UNISINOS application/pdf Universidade do Vale do Rio dos Sinos Base Revista de Administração e Contabilidade da UNISINOS (Brasil) Num.4 Vol.17 |
| title | The Influence of Incentive Programs on Executives’ Risk Perception |
| topic | Administración y Contabilidad Agency theory Risk perception Corporate governance Executive compensation |
| url | https://www.redalyc.org/articulo.oa?id=337265148006 https://www.redalyc.org/journal/3372/337265148006/ https://www.redalyc.org/journal/3372/337265148006/html/ https://www.redalyc.org/journal/3372/337265148006/337265148006.epub https://www.redalyc.org/journal/3372/337265148006/movil |