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The Treatment of Special Items in Determining CEO Cash Compensation

https://doi.org/10.2139/ssrn.2426669
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27/27 checkable references clean · checked 2026-08-28

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

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The 27 checked references that resolve
resolves10.2308/accr.2003.78.1.169
Restructuring Charges and CEO Cash Compensation: A Reexamination
resolves10.1016/0165-4101(92)90020-3
Permanent versus transitory components of annual earnings and estimation error in earnings response coefficients
resolves10.1016/S0165-4101(98)00021-4
Accounting earnings and executive compensation:
resolves10.2308/accr-50839
Does Income Statement Placement Matter to Investors? The Case of Gains/Losses from Early Debt Extinguishment
resolves10.2139/ssrn.2289566
Performance-Vesting Provisions in Executive Compensation
resolves10.2139/ssrn.2682652
The Use of Adjusted Earnings in Performance Evaluation
resolves10.1177/0148558x14537824
Goodwill Impairment Losses and CEO Compensation
resolves10.1016/0167-7187(91)90058-S
Executive incentives and the horizon problem
resolves10.19030/jabr.v17i4.2095
The Relevance Of Firms Accounting And Market Performance For CEO Compensation
resolves10.1506/um8q-nvj6-jkgt-gh5w
The Shielding of CEO Compensation from the Effects of Strategic Expenditures*
resolves10.2308/accr.2003.78.1.71
Capital Budgeting and Managerial Compensation: Incentive and Retention Effects
resolves10.1016/0165-4101(85)90029-1
The effect of bonus schemes on accounting decisions
resolves10.1016/0165-4101(87)90015-2
The effect of accounting procedure changes on CEOs' cash salary and bonus compensation
resolves10.2139/ssrn.2311349
Using Sales Revenue as a Performance Measure
resolves10.1016/j.jaccpubpol.2008.07.006
Accounting fundamentals and CEO bonus compensation
resolves10.2308/acch-10116
Special Items: A Descriptive Analysis
resolves10.2308/accr-10133
Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Items
resolves10.1086/296400
Earnings Innovations, Earnings Persistence, and Stock Returns
resolves10.2307/2491081
An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts
resolves10.1007/s11142-013-9260-9
An examination of restructuring charges surrounding the implementation of SFAS 146
resolves10.2308/accr.2008.83.1.185
Executive Stock Options, Missed Earnings Targets, and Earnings Management
resolves10.2139/ssrn.1935654
CEO Bonus Plans: And How to Fix Them
resolves10.1016/0165-4101(85)90026-6
Corporate performance and managerial remuneration
resolves10.1506/buqj-8kuq-x2tf-k7t4
Accounting Information and CEO Compensation: The Role of Cash Flow from Operations in the Presence of Earnings*
resolves10.1016/s0304-405x(01)00083-6
Pay for performance? Government regulation and the structure of compensation contracts
resolves10.1016/0165-4101(93)90005-z
Accounting earnings and top executive compensation
resolves10.1177/031289628200700204
Incentive and Tax Effects of Executive Compensation Plans
The 10 references without a DOI — listed, not checked
no DOI — not checkedThe Effects of Restructuring Charges on Executives' Cash Compensation
no DOI — not checkedAccounting Classification and the Predictive Content of Earnings
no DOI — not checkedStatement of Financial Accounting Standards No. 141(R)
no DOI — not checkedStatement of Financial Accounting Standards No. 145
no DOI — not checkedStatement of Financial Accounting Standards No. 146
no DOI — not checkedThe Relation Between Nonrecurring Accounting Transactions and CEO Cash Compensation
no DOI — not checkedExtraordinary Items Share Exclusive Company
no DOI — not checkedThe Choice of Performance Measure in Annual Bonus Contracts
no DOI — not checkedStewardship Value of Earnings Components: Additional Evidence on the Determinants of Executive Compensation
no DOI — not checkedref34
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