Do qualifications matter? New evidence on board functions and director compensation

B-Tier
Journal: Journal of Corporate Finance
Year: 2018
Volume: 48
Issue: C
Pages: 816-839

Authors (3)

Fedaseyeu, Viktar (not in RePEc) Linck, James S. (not in RePEc) Wagner, Hannes F. (Università Commerciale Luigi B...)

Score contribution per author:

0.670 = (α=2.01 / 3 authors) × 1.0x B-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

Prior research suggests that the effectiveness of corporate directors depends on their qualifications. We investigate whether directors' qualifications affect the roles they perform on the board (board functions) and their compensation. On average, directors that are more qualified handle more board functions, resulting in higher pay, but this is not true for “co-opted” directors (joined the board after the CEO). However, co-opted directors are assigned more functions and receive higher pay on boards where the CEO's influence is high. We also find that some firms award directors “discretionary compensation” (compensation that is unrelated to board functions), and that the likelihood of such compensation is correlated with CEO power. Overall, our evidence generates new insights into how director roles and financial incentives are allocated across directors, and the extent to which this allocation depends on CEO power.

Technical Details

RePEc Handle
repec:eee:corfin:v:48:y:2018:i:c:p:816-839
Journal Field
Finance
Author Count
3
Added to Database
2026-01-29