Publikation: Three Essays on Executive Compensation
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This dissertation is a collection of three research papers about executive compensation, which were written between 2009 and 2013 at the University of Konstanz. The first paper, "Executive Compensation and Firm Performance in Germany", analyzes executive compensation in German firms. Since there is no publicly available compensation database for German firms, the analysis is based on hand-picked compensation data from annual reports. The paper presents empirical evidence that German executive compensation is related to accounting performance during the period 2005-2009, but not to stock market performance. The second paper, "Which Pay for what Performance? Evidence from Executive Compensation in Germany and the United States", compares German executive compensation with compensation practices in the United States. It shows that there are differences in pay-performance sensitivities and the use of performance measures, and relates them to differences in corporate control between the two jurisdictions. The third paper, "Profit Sharing with Executives", analyzes the fraction of earnings firms spent on executive compensation. This fraction differs substantially between firms and industries. The analysis shows that several firm characteristics, but also measures of managerial power determine the fraction of earnings dedicated to top management compensation.
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HEIMES, Moritz, 2014. Three Essays on Executive Compensation [Dissertation]. Konstanz: University of KonstanzBibTex
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