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https://www.um.edu.mt/library/oar/handle/123456789/127211| Title: | CEO risk taking equity incentives and workplace misconduct |
| Authors: | Chircop, Justin Tarsalewska, Monika Trzeciakiewicz, Agnieszka |
| Keywords: | Executives -- Salaries, etc. Equity (International law) Corporate culture Organizational behavior |
| Issue Date: | 2024 |
| Publisher: | American Accounting Association |
| Citation: | Chircop, J., Tarsalewska, M., & Trzeciakiewicz, A. (2020). CEO risk taking equity incentives and workplace misconduct. Available at SSRN 3511638. |
| Abstract: | We examine the relation between CEO risk taking equity incentives, as captured by CEO vega, and workplace misconduct. Workplace misconduct includes health and safety violations, non-compliance with labor laws, and other violations broadly related to labor exploitation, and it results in significant economic costs. Using regression analysis, matched sample tests, and a quasi-natural experiment, we find a positive relation between CEO vega and workplace misconduct. We identify a reduction in discretionary expenses and increased employee workload as channels through which CEO vega affects workplace misconduct. |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/127211 |
| Appears in Collections: | Scholarly Works - FacEMAAcc |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| CEO equity incentives and workplace misconduct.pdf Restricted Access | 758.08 kB | Adobe PDF | View/Open Request a copy |
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