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Based on stakeholder, agency and institutional theory, this study aims to examine the role of institutional ownership in the relationship between environmental, social and governance practices and CEO compensation.

Utilizing a fixed-effect panel regression analysis, this research utilized a panel data approach, analyzing data spanning from 2014 to 2021, focusing on US companies listed on the S&P500 stock market index. The dataset encompassed 219 companies, leading to a total of 1,533 observations.

The analysis identified that environmental scores significantly impact CEO equity-linked compensation, unlike social and governance scores. Additionally, it was found that institutional ownership acts as a moderating factor in the relationship between the environmental score and CEO equity-linked compensation, as well as the association between the social score and CEO equity-linked compensation. Interestingly, the direction of these moderating effects varied between the two relationships, suggesting a nuanced role of institutional ownership.

This research makes a unique contribution to the field of corporate governance by exploring the relatively understudied area of institutional ownership's influence on the ESG practices–CEO compensation nexus.

This study aims to examine the effect of CEO compensation risk, as measured by the proportion of equity-based pay (option and stock awards) relative to total compensation and pay sensitivity to stock volatility, on CEO pay for luck asymmetry. This paper also empirically examines CEO compensation risk as a mediating variable between the regulatory changes and CEO pay for luck asymmetry.

This paper test the proposed two hypothesis that CEO compensation risk is positively associated with the degree of CEO pay for luck asymmetry; and the pay related regulations implemented around 2006 could mitigate the degree of CEO pay for luck asymmetry using the fixed-effects regression models.

Consistent with the managerial talent retention hypothesis, this paper finds that CEO compensation risk, as measured by the equity-based pay as a proportion of CEO total compensation and CEO pay sensitivity to stock volatility, is positively associated with the degree of CEO pay for luck asymmetry. In addition, this paper find that CEO pay for luck asymmetry is significantly reduced by the major regulatory changes on executive compensation implemented around 2006.

This study is among the very few studies exploring the impact of CEO compensation risk on pay for luck asymmetry in the literature. While the major purpose of the widely used stock options is to align executive interests and shareholder values, it also tends to increase the risk level of CEO compensation. So, a well-designed CEO pay package should protect risk-averse CEOs from bad luck for the retention purpose, which is also beneficial to shareholder wealth maximization. Therefore, future research on executive compensation needs to examine the issue from various perspectives.

For board of directors who is responsible for the compensation of CEOs, it is necessary to consider a broad range of factors when designing an optimal CEO pay package.

The findings on the impact of regulations on CEO pay for luck asymmetry suggest that the executive-pay-related regulations around 2006 have indeed achieved some of their intended goals to significantly lower pay for nonperformance asymmetry, whereby CEO pay sensitivity to stock volatility has been identified as a major mediating variable.

This study contributes to the literature on executive pay for luck asymmetry in several perspectives. First, this paper finds that CEO compensation risk has a positive impact on the degree of CEO pay for luck asymmetry. Second, this paper finds that the CEO pay for luck asymmetry has been mitigated after 2006 when various regulatory changes on executive compensation began to be implemented in the USA. To the best of the authors’ knowledge, this study is among the very few studies investigating these issues in the literature.

This paper examines the effect of restrictions on executive pay and high CEOs’ compensation on bank performance following the “2008 UK bank rescue policy”.

Using the difference-in-difference estimation technique we assess the relationship between executive compensation and financial performance of rescued banks relative to non-rescued banks over the period 1999–2019.

Our main finding indicates that the relationship between executive compensation and financial performance declines in rescued banks relative to non-rescued banks. Further, we document that performance continues to deteriorate in rescued banks relative to non-rescued banks. Our results are robust to different estimation techniques.

This study contributes to the literature that examines the efficacy of government bailouts during the 2008 crisis. To the best of the author’s knowledge, this study is among the first to examine the long-term implications of bank rescue and pay restrictions on executive compensation and performance post–rescue.

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.

An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).

This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.

The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.

This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.

Organizational scholars studying compensation often place an emphasis on certain employee groups (e.g., executives). Missing from this discussion is research on the compensation systems for low-wage jobs. In this review, the authors argue that workers in low-wage jobs represent a unique employment group in their understanding of rent allocation in organizations. The authors address the design of compensation strategies in organizations that lead to different outcomes for workers in low-wage jobs versus other workers. Drawing on and integrating human resource management (HRM), inequality, and worker literatures with compensation literature, the authors describe and explain compensation systems for low-wage work. The authors start by examining workers in low-wage work to identify aspects of these workers’ jobs and lives that can influence their health, performance, and other organizationally relevant outcomes. Next, the authors explore the compensation systems common for this type of work, building on the compensation literature, by identifying the low-wage work compensation designs, proposing the likely explanations for why organizations craft these designs, and describing the worker and organizational outcomes of these designs. The authors conclude with suggestions for future research in this growing field and explore how organizations may benefit by rethinking their approach to compensation for low-wage work. In sum, the authors hope that this review will be a foundational work for those interested in investigating organizational compensation issues at the intersection of inequality and worker and organizational outcomes.

This study aims to promote the anti-disturbance and tracking accuracy performance of the servo systems, in which a modified active disturbance rejection control (MADRC) scheme is proposed.

An adaptive radial basis function (ARBF) neural network is utilized to estimate and compensate dominant friction torque disturbance, and a parallel high-gain extended state observer (PHESO) is employed to further compensate residual and other uncertain disturbances. This parallel compensation structure reduces the burden of single ESO and improves the response speed of permanent magnet synchronous motor (PMSM) to hybrid disturbances. Moreover, the sliding mode control (SMC) rate is introduced to design an adaptive update law of ARBF.

Simulation and experimental results show that as compared to conventional ADRC and SMC algorithms, the position tracking error is only 2.3% and the average estimation error of the total disturbances is only 1.4% in the proposed MADRC algorithm.

The disturbance parallel estimation structure proposed in MADRC algorithm is proved to significantly improve the performance of anti-disturbance and tracking accuracy.

This study explores job search dynamics among employed individuals. We focus on factors related to employees initiating their job searches and changing its intensity.

We conducted a qualitative study with 41 employed job seekers using semi-structured interviews.

Our analysis reveals six catalysts that initiate employee job searches and nine modulators that influence fluctuations in job search effort. We highlight the significant roles of social actors, resource dynamics, and personal, professional, and environmental factors in shaping employees’ job searches.

The diverse sample strengthens theory building but may not represent all employed job seekers. Future research would benefit from longitudinal designs.

This study underscores the influence of social actors on employee job search processes. Our findings offer valuable insights for policymakers and employers seeking to support employed job seekers and proactively manage voluntary turnover.

This research advances our understanding of employee job search beyond its traditional role in voluntary turnover. By integrating Conservation of Resources (COR) theory, we provide a framework for understanding employee job search initiation and modulation.

This study explores the differences and similarities of work value profiles in samples of business students from four countries with markedly different cultures and labor markets.

We used multiple-group latent profile analysis (LPA) to explore the differences and similarities in work value profiles across cultures (n = 317 from Switzerland, n = 313 from Spain, n = 326 from the United States and n = 327 from China).

The latent profiles mostly show similarities across countries: the largest profiles are a want it all and a humble profile with overall high and intermediate levels in all work values. An overall low work value levels profile and one stressing high security and pay emerged in all countries except Switzerland. In the Swiss sample, two unique profiles emerged: the no status and freelancers profiles.

This study has implications for employee attraction, relations and career counseling with culturally diverse populations.

Studies on work values across cultures most often make direct comparisons between samples, which can lead to excessive emphasis on sometimes small differences. By first studying within-culture differences before comparing the results across cultures, we find that there may be more similarities than differences in work values across cultures and that cross-cultural differences may have often been overstated.

This paper focuses on managerial practices in the context of supply chain. It focuses on the innovation of monitoring and control practices and proposes a holistic approach to managing social sustainability in the supply chain, extending the point of view beyond the traditional boundaries of individual factories or their immediate suppliers.

The analysis is based on a systematic review of scientific literature on managerial practices in supply chains, with a specific focus on social sustainability. The primary goal is to identify essential measurement strategies and key indicator factors within this domain.

Our findings highlight that most of scientific literature focuses on qualitative approaches, though quantitative approaches are also used. Despite the extensive research, an under-investigated area is the use of hybrid models for measuring social sustainability in the supply chain.

This framework is designed to identify the main categories of measurement and relative indicators for assessing social sustainability in supply chains.

This research proposes an innovative and integrated framework, leveraging a hybrid approach that addresses the limitations observed in existing management practices. Additionally, it provides directions for future research.

The primary objective of this research is to identify and analyze the influence of digital marketing practises on performance of business of manufacturing enterprises in Delhi-NCR. A quantitative and descriptive research design was implemented in this study. 368 participants from various enterprises were chosen. Questionnaires were used to collect data on the benefits and challenges which are perceived of digital marketing, as well as usage and business performance of these enterprises. SPSS v24.0 is utilized to carry out statistical analysis on the collected data. The study discovered that advantages and problems of digital marketing practices influenced the usage of digital marketing. Furthermore, the execution of digital marketing had a prominent influence on sales and total number of customers of these enterprises, and this relationship was moderated by type and size of businesses. It was discovered that using digital marketing strategies increased business profits by raising digital marketing awareness among consumers and various industries. It made digital marketing easier to implement in various businesses. However, research should be conducted for appropriate generalization in a larger scale.