Levels and Structure of CEO Remuneration: Some Australian Evidence

Anastasia Fenyta Dewi, Albie Brooks


Motivated by an increasing public interest of corporate governance practices, this study seeks to provide empirical evidence relating to CEO remuneration in Australia. The objectives include: providing empirical evidence of its current levels and structure; documenting the performance hurdles used; and, providing evidence of stock options as components LTIPs. An archival-based research method is used, with analysis of CEO remuneration data. The key findings include: salary is the main component; performance-based remuneration accounted for a larger percentage of the total; LTIPs increasingly require hurdles; TSR is the predominant performance hurdle; and stock options are the main instrument of LTIPs.

DOI: http://dx.doi.org/10.20961/jab.v8i2.78

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia

Creative Commons License
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

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