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Off to the Races: the Explanatory Power of Competing Theoretical Perspectives on CEO Compensation

2016· article· en· W2766283303 on OpenAlexaff
Stephen G. Sápp

Bibliographic record

VenueAcademy of Management Proceedings · 2016
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Finance and Governance
Canadian institutionsWestern University
Fundersnot available
KeywordsCompensation (psychology)Perspective (graphical)Explanatory powerExecutive compensationCorporate governancePositive economicsPoliticsSet (abstract data type)Power (physics)Process (computing)Ranking (information retrieval)Social psychologyPsychologyPolitical scienceEconomicsEpistemologyLawManagementComputer science

Abstract

fetched live from OpenAlex

Despite the ongoing debate among academics and practitioners, there remains little consensus regarding what drives CEO compensation. The academic discussion has principally focused on three theoretical perspectives (the economic, political and social-psychological perspectives) which have been developed based on observations from those involved in the executive compensation determination process. Since there has been no clear winner among these theoretical perspectives, the current paper is designed to empirically compare the strengths and weaknesses of these theories while also identifying their potential overlaps. Overall, we find the economic perspective provides the most consistently valuable insights into observed CEO compensation. The political and social-psychological perspectives provide valuable insights (though less than the economic perspective) with the relative ranking of their explanatory power depending on the specific types and levels of compensation. Regardless of the theoretical perspective, we find corporate governance plays a significant moderating role in the CEO compensation determination process. Diving further into each perspective, we identify a set of factors within each perspective which appear more valuable than others for explaining observed compensation.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.021
metaresearch head score (Gemma)0.061
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: Theoretical or conceptual
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.021
Threshold uncertainty score0.113

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0210.061
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0010.002
Bibliometrics0.0050.004
Science and technology studies0.0030.012
Scholarly communication0.0100.010
Open science0.0030.006
Research integrity0.0030.004
Insufficient payload (model declined to judge)0.0130.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.014
GPT teacher head0.227
Teacher spread0.212 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designTheoretical or conceptual
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations1
Published2016
Admission routes1
Has abstractyes

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