Journal of
Marketing Development and Competitiveness
Scholar Gateway
Abstracts prior to volume 5(1) have been archived!Issue 5(1), October 2010 -- Paper AbstractsGirard (p. 9-22)Cooper (p. 23-32)Kunz-Osborne (p. 33-41)Coulmas-Law (p.42-46)Stasio (p. 47-56)Albert-Valette-Florence (p.57-63)Zhang-Rauch (p. 64-70)Alam-Yasin (p. 71-78)Mattare-Monahan-Shah (p. 79-94)Nonis-Hudson-Hunt (p. 95-106) 
JOURNAL OF ACCOUNTING AND FINANCE
Executive Compensation and Managerial Ability: Large-Sample Evidence
Author(s): Zi Ning, Shiyou Li
Citation: Zi Ning, Shiyou Li, (2017) "Executive Compensation and Managerial Ability: Large-Sample Evidence", Journal of Accounting and Finance, Vol. 17, ss. 9, pp. 9-14
Article Type: Research paper
Publisher: North American Business Press
Abstract:
We examine a measure of managerial ability, based on managers’ efficiency in generating revenues, to explain variations in executive compensation. Although we find managerial ability to be positively associated with compensation after controlling for standard determinants of pay, our measure of managerial ability explains a negligible amount of the variation in executive compensation. We find that the traditional determinants of executive compensation, such as firm and executive level characteristics, remain the dominant contributors to executive compensation.
