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  1. Regulatory compensation limits and business performance
    evidence from the National Football League
    Erschienen: May 2017
    Verlag:  Universität Wien, Wien

    Executives' compensation has been on the forefront of the public and political debate since the recent financial crisis. One of the measures publicly discussed is a general upper boundary to top management compensation packages (“salary cap”,... mehr

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    Resolving-System (kostenfrei)
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    keine Fernleihe
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    VS 317 (2017,6)
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    Executives' compensation has been on the forefront of the public and political debate since the recent financial crisis. One of the measures publicly discussed is a general upper boundary to top management compensation packages (“salary cap”, “maximum wage”). While such measures are novelties to the corporate world, the North American major sports leagues have been using maximum compensation regulations for decades. This paper exploits the 23-year experience with salary cap regulations from the National Football League (NFL). The results show a significant negative relation between the success of NFL teams and the amount of the net (after-tax) salary cap represented by the personal income tax rate of the teams' home states. A team from California (highest average tax rate) wins 2.256 games less per year and has an 11% reduced probability of making the playoffs than a team located in a no-tax state such as Florida or Texas. The paper contributes to and informs the ongoing public and political debate regarding the regulation of executive compensation, and its effects on the performance of the regulated entities

     

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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
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    Schriftenreihe: WU international taxation research paper series ; no. 2017, 06
    Schlagworte: CEO; compensation; executive; maximum wage; tax
    Umfang: 1 Online-Ressource (circa 37 Seiten)
  2. Personnel, institutions, and power
    revisiting the concept of executive personalisation
    Erschienen: January 2024
    Verlag:  German Institute for Global and Area Studies (GIGA), Hamburg

    Evidence points to an increasing personalisation of political power by chief executives in recent years. It is often argued that such personalisation contributes to the current trend of autocratisation and the global decline of democracy. Yet our... mehr

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    Fachinformationsverbund Internationale Beziehungen und Länderkunde
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    German Institute for Global and Area Studies, Bibliothek
    uneingeschränkte Fernleihe, Kopie und Ausleihe
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 127
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    Evidence points to an increasing personalisation of political power by chief executives in recent years. It is often argued that such personalisation contributes to the current trend of autocratisation and the global decline of democracy. Yet our understanding hereof remains fractured, not least because there are a plethora of tacit understandings, definitions, and concepts vis-à-vis what political personalisation is. While potentially occurring in both autocracies and democracies, the scholarship is still too often siloed according to regime type. We thus develop a framework defining the phenomenon as a process in which the chief executive personalises power in policymaking and policy implementation by weakening the constraining capacities of relevant actors. The "personalisation of executive power" (PEXP) runs through three distinct mechanisms: personnel management, institutional engineering, and power arrogation. We illustrate the usefulness of our conceptual framework with four case studies during the COVID-19 pandemic: El Salvador, Ghana, South Korea, and Zimbabwe.

     

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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/281768
    Schriftenreihe: GIGA working papers ; no 339
    Schlagworte: Macht; Vollziehende Gewalt; Personalisierung; Entscheidungsprozess; Entscheidungsbefugnis; Demokratie; Defizit; autocracy; democracy; executive; decision making; concentration of political power; personalisation; Covid-19 pandemic
    Umfang: 1 Online-Ressource
  3. Sprachräume als Arbeits- und Organisationskulturen: vergleichende empirische Befunde in der deutschen und französischen Schweiz