Browsing Video Library by Author "Kothari, S P"

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    • High Non-GAAP Earnings Predict Abnormally High CEO Pay 

      Kothari, S P (Indian Institute of Management Ahmedabad, 2017-11-09)
      Using the standard academic model of executive compensation, we document excessive CEO pay for the S&P 500 firms that report non-GAAP earnings that are much higher than their GAAP earnings. We also find that, on average, ...