Does chief executive compensation predict financial performance or inaccurate financial reporting in listed companies: A systematic review.

ABSTRACT:

Background

Financial incentives for chief executive officers (CEOs) are thought to motivate them to lead their company toward achieving important business objectives. Based on the Rousseau et al. (2019) protocol, this systematic review assesses the predictive effects of CEO incentives on certain business outcomes.

Objectives

This review addresses whether CEO financial incentives predict: (1) firm financial performance and (2) financial restatement due to misreporting.

Search methods

We searched nine research databases for published peer-reviewed literature (to July 23-26, 2021 and an attenuated search from those dates to July 27-31, 2023) and thirteen professional association websites for non-published gray literature (to August 2021). We also hand-searched selected r

SUBMITTER: Rousseau D 

PROVIDER: S-EPMC10712439 | biostudies-literature | 2023 Dec

REPOSITORIES: biostudies-literature