Does CEO power affect the association between CEO compensation and tangible assets impairments?

• المؤلفون الرئيسيون: Lee, Kin-Wai, Lee, Cheng-Few, Yeo, Gillian Hian Heng
• مؤلفون آخرون: Nanyang Business School
• التنسيق: مقال
• اللغة: English
• منشور في: 2022
• الموضوعات: Business::Accounting; CEO Compensation; Assets Impairment
• الوصول للمادة أونلاين: https://hdl.handle.net/10356/160045

This paper examines the association between CEO compensation and tangible long-lived assets impairment. We find that the level of CEO compensation is negatively associated with the tangible long-lived assets impairment charges. We also document that in firms with CEOs who have more decision-making p...