Search results

This study investigates the motivations for and compensation structure changes behind $1 CEO salary decisions.

Using a hand-collected sample, we relied on an event study framework and regression analysis to decipher the informational content of $1 CEO salary announcements.

The results show that the market reacts positively to $1 CEO salary announcements that indicate aligning the interests of CEOs and shareholders.

A lot of academic and professional attention has been given to the components of executive compensation packages as tools for incentivizing managers. Our findings will help executive board members tasked with determining CEO compensation packages.

This study adds to the literature on CEO compensation by deciphering the market reaction to $1 salary decision announcements. Our study contributes to the literature on executive compensation by providing evidence consistent with efficient contracting.

This study aims to provide quantitative information on the research trends of international public sector accounting standards (IPSAS).

The study used bibliometric analysis to determine the research trends in IPSAS literature. The method was applied to papers indexed in the Scopus database to analyze the growth and publication trends of the selected papers. The research team rigorously compiled a list of keywords relevant to IPSAS after consultation with the principal researcher. The study did not apply document type, year or language filter. The search query resulted in 475 documents. The study used MS Access, Excel and Biblioshiny software for the data analysis and visualization.

The acceptance and application of IPSAS by many countries and UN system organizations have led to the rise in IPSAS literature globally. The study finds the USA to be the most productive country, with Italy, Spain and the UK as second, third and fourth, respectively. Similarly, the University of Zaragoza has produced the most publications in the field, followed by the University of Salerno and Ghent University.

This study provides the current state of IPSAS research globally; as a result, it supports the development of policies by the users of this standards. This information can inform the development or revision of public sector accounting policies and standards.

To the best of the authors’ knowledge, this is the first study that provides a bibliometric analysis of the growth and publication trends of IPSAS literature. The findings in this study uncover different areas of IPSAS research productivity globally.