Asymmetric benchmarking of pay in firms

B-Tier
Journal: Journal of Corporate Finance
Year: 2013
Volume: 23
Issue: C
Pages: 39-53

Authors (4)

Francis, Bill (not in RePEc) Hasan, Iftekhar (Fordham University) John, Kose (New York University (NYU)) Sharma, Zenu (not in RePEc)

Score contribution per author:

0.503 = (α=2.01 / 4 authors) × 1.0x B-tier

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

Abstract

This paper examines whether asymmetric benchmarking of pay exists for vice presidents (VPs). Using ExecuComp data for 1992–2007, we find that companies reward VPs for good luck but do not penalize them for bad luck. However, asymmetric benchmarking of VP pay is mitigated by governance, CEO power, gender, and industry factors. The presence of asymmetric benchmarking of pay could suggest that managers are involved in skimming, or it could mean that firms insulate managers from poor firm performance to prevent them from accessing outside opportunities. We find that unlike CEOs, asymmetric benchmarking of pay for VPs is not consistent with the skimming hypothesis.

Technical Details

RePEc Handle
repec:eee:corfin:v:23:y:2013:i:c:p:39-53
Journal Field
Finance
Author Count
4
Added to Database
2026-01-25