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  • 标题:CEO Bonuses as Studied by Robust Logistic Regression
  • 本地全文:下载
  • 作者:Richard P. Hauser ; David Booth
  • 期刊名称:Journal of Data Science
  • 印刷版ISSN:1680-743X
  • 电子版ISSN:1683-8602
  • 出版年度:2011
  • 卷号:9
  • 期号:2
  • 出版社:Tingmao Publish Company
  • 摘要:

    This investigation utilized a robust logistic regression method
    (BYLOGREG) to investigate CEO bonuses prior to the 2007-2009 nancial
    crisis. The robust logistic regression analysis determined that the year and
    CEO tenure a ected the probability that a CEO received a bonus in the
    2004-2006 study period. The analysis refuted that \management entrench-
    ment" widely in
    uenced CEO bonus compensation because the probability
    of receiving a bonus was negatively related to CEO tenure. The probability
    of receiving of bonus declined during the 2004-2006 study period because
    the percentage of CEOs that received a bonus was lowest in 2006. The
    robust logistic regression analysis found that the current year stock return
    was positively and statistically signi cantly related to the probability that a
    CEO received a bonus. The analysis also showed that managerial ( nancial)
    performance in the areas of growth of sales, ROE, and growth in earnings
    per share increased the probability that a CEO received a bonus. In this
    investigation, the size of the rm and the growth rate of equity were not sta-
    tistically signi cant. Overall, robust logistic regression correctly classi ed
    77% of the observations on the basis of the model variables, which indicated
    that most CEO bonuses could be explained by rm, CEO, and nancial
    variables.
    The BY robust logistic regression proved to be robust to outliers in the
    CEO bonus sample studied. Interestingly, the relationship between stock
    return and the probability of a bonus was completely missed by a maximum
    likelihood (ML) logistic regression with the full CEO bonus sample, which
    contained outliers. After trimming the CEO bonus data set to remove out-
    liers, the ML logistic regression coecients changed dramatically. However,
    the BY robust logistic regression coecients changed very little. Use of the
    residuals from the BY robust logistic equation should facilitate further in-
    quiry into CEOs that received a bonus but were predicted to have a low
    probability of a bonus

  • 关键词:CEO compensation; data trimming; robust logistic regression.
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