CEO pay incentives and risk-taking: Evidence from bank acquisitions

B-Tier
Journal: Journal of Corporate Finance
Year: 2011
Volume: 17
Issue: 4
Pages: 1078-1095

Authors (2)

Hagendorff, Jens (King's College London) Vallascas, Francesco (not in RePEc)

Score contribution per author:

1.005 = (α=2.01 / 2 authors) × 1.0x B-tier

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

Abstract

We analyze how the structure of executive compensation affects the risk choices made by bank CEOs. For a sample of acquiring U.S. banks, we employ the Merton distance to default model to show that CEOs with higher pay-risk sensitivity engage in risk-inducing mergers. Our findings are driven by two types of acquisitions: acquisitions completed during the last decade (after bank deregulation had expanded banks' risk-taking opportunities) and acquisitions completed by the largest banks in our sample (where shareholders benefit from [`]too big to fail' support by regulators and gain most from shifting risk to other stakeholders). Our results control for CEO pay-performance sensitivity and offer evidence consistent with a causal link between financial stability and the risk-taking incentives embedded in the executive compensation contracts at banks.

Technical Details

RePEc Handle
repec:eee:corfin:v:17:y:2011:i:4:p:1078-1095
Journal Field
Finance
Author Count
2
Added to Database
2026-01-25