Executive pensions and the pay–performance relation—Evidence from changes to pension legislation in the UK

Abstract This article evaluates the role of executive pensions in the relationship between executive compensation and corporate performance. As a natural experiment, we exploit a major change to the tax-free allowances governing executive pensions. This reform affected the cost of pensions for firms...

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Veröffentlicht in:Oxford economic papers 2021-07, Vol.73 (3), p.1304-1323
Hauptverfasser: Morris, Damon, Gregory-Smith, Ian, Main, Brian G. M, Montagnoli, Alberto, Wright, Peter W
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Sprache:eng
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