Former CEO director and executive-employee pay gap

A Systematic Review on the Executive Compensation Gap and Its Multiple Impacts on the Company

“…As a result, currently using secondary empirical data collected accessibly in databases to conduct data analysis on this research area is the more widely available option for researchers. 6 shows the different aspects of executive compensation gaps that past research has focused on, from the figure, it can be seen that most scholars are still stuck in the focus on the vertical compensation gap for executives, there are 21 literatures focused on the vertical pay gap, which specifically including the pay gap for CEOs and their subordinate executives (e.g., Osiichuk, 2022;Le, Nguyen and Gregoriou, 2022), and also the executive-employee pay gap (e.g., Ye, Li and Zeng, 2022;Fu, Zhang and Wu, 2022), which is consistent with the review in Chapter 2 of the definition vertical gap in executive compensation. However, some studies adopt a new definition, a research conducted by Amore and Failla (2020) defines the executive compensation gap as the difference between the highest and lowest paid executives in the executive team, which does not measure the pay gap by position level, unlike most studies that consider the specificity of CEOs and differentiate the executive team into CEOs and non-CEOs, the measurement is based on the numerical value of compensation.…”

Pay Gap and Accounting Conservatism

“…Johnathon [14] innovatively studied government unconditional accounting conservatism. There are also scholars from the environment [15,16], the background characteristics of the executive team [17,18], corporate strategy types [19], regulation [16,20] and other perspectives to study the impact on accounting conservatism.…”