The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu The leading online blog in the fields of corporate governance and financial regulation. Wed, 04 Nov 2026 12:32:21 +0000 en-US hourly 1 https://wordpress.org/?v=6.5.14 https://corpgov.law.harvard.edu/wp-content/uploads/2024/02/cropped-photography-4-e1706898544564-1-32x32.png Determinants of CEO Pay – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 Determinants of CEO Pay https://corpgov.law.harvard.edu/2010/07/26/determinants-of-ceo-pay/?utm_source=rss&utm_medium=rss&utm_campaign=determinants-of-ceo-pay https://corpgov.law.harvard.edu/2010/07/26/determinants-of-ceo-pay/#comments Mon, 26 Jul 2010 13:09:13 +0000 http://blogs.law.harvard.edu/corpgov/?p=11412?d=20150106103123EST Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Monday, July 26, 2010
Editor's Note:

This post comes to us from Brian Cadman of the School of Accounting at the University of Utah, Sandy Klasa of the Department of Finance at the University of Arizona, and Steve Matsunaga of the Department of Accounting at the University of Oregon.

In the paper, Determinants of CEO Pay: A Comparison of ExecuComp and Non-ExecuComp Firms, we document systematic differences in contracting environment characteristics between ExecuComp and non-ExecuComp firms that are likely to impact firms’ executive compensation contracts. The ExecuComp database provides an easy-to-use data source of a relatively broad range of firms, including the largest and arguably most important firms in the economy. As a result, the database is extensively used to investigate a wide range of governance and compensation issues, though little is known regarding the governance structures and compensation functions of firms not included in the database, or how they differ from those of firms included in ExecuComp.

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