TAM NGUYEN TAM.NGUYEN@NOTTINGHAM.AC.UK
Assistant Professor in Accounting
How do board and chief executive characteristics influence executive compensation in non-profit organizations? The case of UK charities
Nguyen, Tam; Soobaroyen, Teerooven
Authors
Teerooven Soobaroyen
Abstract
This paper examines the influence of trustee board composition and chief executive officer (CEO) characteristics on the CEO compensation levels in the UK charitable sector. We find that a higher extent of board diversity and the existence of a remuneration or nomination committee are positively associated with CEO compensation, while the presence of a specialist on the audit committee is negatively associated to the level of CEO compensation. In addition, the working experience of the CEO in the non-profit sector is negatively associated to compensation and the same applies to charities with a higher reliance on government funding. The findings from this study bring forward implications from the social theory of agency in explaining the factors associated to CEO compensation in the non-profit context.
Citation
Nguyen, T., & Soobaroyen, T. (2017). How do board and chief executive characteristics influence executive compensation in non-profit organizations? The case of UK charities
Conference Name | Public Services and Charities: Accounting, Accountability and Governance at a Time of Change |
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Start Date | Dec 1, 2017 |
End Date | Dec 1, 2017 |
Acceptance Date | Dec 1, 2017 |
Publication Date | 2017 |
Deposit Date | Mar 5, 2019 |
Pages | 1-26 |
Keywords | CEO compensation; governance quality; board diversity; agency theory; social theory of agency |
Public URL | https://nottingham-repository.worktribe.com/output/1607358 |
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