Chircop, Justin, Tarsalewska, Monika and Trzeciakiewicz, Agnieszka (2024) CEO Risk Taking Equity Incentives and Workplace Misconduct. The Accounting Review. ISSN 0001-4826
Abstract
We examine the relation between CEO risk taking equity incentives, as captured by CEO vega, and workplace misconduct. Workplace misconduct includes health and safety violations, non-compliance with labor laws, and other violations broadly related to labor exploitation, and it results in significant economic costs. Using regression analysis, matched sample tests, and a quasi-natural experiment we find a positive relation between CEO vega and workplace misconduct. We identify a reduction in discretionary expenses and increased employee workload as channels through which CEO vega affects workplace misconduct.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | This is an author-produced version of the published paper. Uploaded in accordance with the University’s Research Publications and Open Access policy. |
Dates: |
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Institution: | The University of York |
Academic Units: | The University of York > Faculty of Social Sciences (York) > The York Management School |
Depositing User: | Pure (York) |
Date Deposited: | 21 Aug 2024 13:10 |
Last Modified: | 30 Jan 2025 00:10 |
Published Version: | https://doi.org/10.2308/TAR-2020-0648 |
Status: | Published online |
Refereed: | Yes |
Identification Number: | 10.2308/TAR-2020-0648 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:216356 |