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The monitoring role of independent directors in CEO pay-performance relationship: the case of Malaysian government linked companies

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Abstract

This study looks into the pay-performance and monitoring issues in Malaysian government linked companies (GLCs). Our study utilizes 21 Malaysian public listed GLCs data from financial year 2001 until 2006. We adopt panel regression to study pay-performance relationship while the internal monitoring mechanism is measured by board independence. In our analysis, chief executive officer (CEO pay is regressed to individual performance as well as benchmarked against industry average. Generally, we document that the pay-performance relationship in Malaysian GLCs is sporadically significant, implying that CEO pay is not properly aligned to performance. However, pay-earning-sensitivity (EPS) is high and statistically significant when individual performances are benchmarked against industry average in GLCs with more than 50% independent directors (majority board). This implies that for Malaysian GLCs, a majority independent board is required to ensure effective monitoring on CEOs' performance.

Original languageEnglish
Pages (from-to)245-259
Number of pages15
JournalMacroeconomics and Finance in Emerging Market Economies
Volume3
Issue number2
DOIs
Publication statusPublished - Sept 2010
Externally publishedYes

Keywords

  • Board structure
  • Corporate governance
  • Director pay
  • Government-linked companies
  • Performance

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