Levels and Structure of CEO Remuneration: Some Australian Evidence
Anastasia Fenyta Dewi, Albie Brooks
##article.abstract##
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.
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
SELECT * FROM sessions WHERE session_id = 0tsjlssvurcv079con3nc0qts0
Speed: 1.808 ms
INSERT INTO sessions
(session_id, ip_address, user_agent, created, last_used, remember, data, domain)
VALUES
(0tsjlssvurcv079con3nc0qts0, 18.226.200.180, Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com), 1732765207, 1732765207, 0, , jab1.fe.uns.ac.id
Speed: 9.530 ms
SELECT * FROM journals WHERE path = ja
Speed: 1.096 ms
Speed: 1.013 ms
Speed: 2.437 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = plugins.generic.pln.classes.tasks.Depositor
Speed: 1.020 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = plugins.generic.usageStats.UsageStatsLoader
Speed: 0.773 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = plugins.importexport.crossref.CrossrefInfoSender
Speed: 0.777 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = plugins.importexport.crossref.CrossrefInfoSender
Speed: 0.817 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = classes.tasks.ReviewReminder
Speed: 0.804 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = classes.tasks.SubscriptionExpiryReminder
Speed: 0.824 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = classes.tasks.OpenAccessNotification
Speed: 0.830 ms
SELECT pa.*,
a.*,
COALESCE(stl.setting_value, stpl.setting_value) AS section_title,
COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev
FROM published_articles pa
INNER JOIN articles a ON pa.article_id = a.article_id
LEFT JOIN sections s ON s.section_id = a.section_id
LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = en_US)
LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = en_US)
LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = en_US)
LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = en_US) INNER JOIN article_settings ast ON a.article_id = ast.article_id
WHERE ast.setting_name = pub-id::publisher-id AND ast.setting_value = 78
Speed: 2.482 ms
SELECT pa.*,
a.*,
COALESCE(stl.setting_value, stpl.setting_value) AS section_title,
COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev
FROM published_articles pa,
articles a
LEFT JOIN sections s ON s.section_id = a.section_id
LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = en_US)
LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = en_US)
LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = en_US)
LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = en_US)
WHERE pa.article_id = a.article_id
AND a.article_id = 78
Speed: 1.499 ms
Speed: 1.392 ms
SELECT * FROM article_settings WHERE article_id = 78
Speed: 1.203 ms
Speed: 1.061 ms
SELECT i.* FROM issues i WHERE issue_id = 10
Speed: 0.911 ms
SELECT * FROM issue_settings WHERE issue_id = 10
Speed: 1.044 ms
SELECT iss.subscription_id
FROM
institutional_subscriptions iss,
subscriptions s,
subscription_types st
WHERE POSITION(UPPER(LPAD(iss.domain, LENGTH(iss.domain)+1, '.')) IN UPPER(LPAD(ec2-18-226-200-180.us-east-2.compute.amazonaws.com, LENGTH(ec2-18-226-200-180.us-east-2.compute.amazonaws.com)+1, '.'))) != 0
AND iss.domain != ''
AND iss.subscription_id = s.subscription_id
AND s.journal_id = 1
Speed: 1.752 ms
SELECT isip.subscription_id
FROM
institutional_subscription_ip isip,
subscriptions s,
subscription_types st
WHERE ((isip.ip_end IS NOT NULL
AND 316852404 >= isip.ip_start AND 316852404 <= isip.ip_end
AND isip.subscription_id = s.subscription_id
AND s.journal_id = 1
AND s.status = 1
AND s.type_id = st.type_id
AND st.institutional = 1 AND ((st.non_expiring = 1) OR (st.non_expiring = 0 AND ('2024-11-28 10:40:07' >= s.date_start AND '2024-11-28 10:40:07' <= s.date_end))) AND (st.format = 1
OR st.format = 17))
OR (isip.ip_end IS NULL
AND 316852404 = isip.ip_start
AND isip.subscription_id = s.subscription_id
AND s.journal_id = 1
Speed: 2.491 ms
SELECT * FROM sections WHERE section_id = 1
Speed: 1.150 ms
SELECT * FROM section_settings WHERE section_id = 1
Speed: 1.105 ms
SELECT * FROM sections WHERE section_id = 1
Speed: 0.976 ms
SELECT * FROM section_settings WHERE section_id = 1
Speed: 0.916 ms
SELECT g.*,
a.file_name, a.original_file_name, a.file_stage, a.file_type, a.file_size, a.date_uploaded, a.date_modified
FROM article_galleys g
LEFT JOIN article_files a ON (g.file_id = a.file_id)
WHERE g.galley_id = 0 AND g.article_id = 78
Speed: 1.009 ms
SELECT pa.*,
a.*,
COALESCE(stl.setting_value, stpl.setting_value) AS section_title,
COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev
FROM published_articles pa
INNER JOIN articles a ON pa.article_id = a.article_id
LEFT JOIN sections s ON s.section_id = a.section_id
LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = en_US)
LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = en_US)
LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = en_US)
LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = en_US) INNER JOIN article_settings ast ON a.article_id = ast.article_id
WHERE ast.setting_name = pub-id::publisher-id AND ast.setting_value = 78
Speed: 2.174 ms
SELECT pa.*,
a.*,
COALESCE(stl.setting_value, stpl.setting_value) AS section_title,
COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev
FROM published_articles pa,
articles a
LEFT JOIN sections s ON s.section_id = a.section_id
LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = en_US)
LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = en_US)
LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = en_US)
LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = en_US)
WHERE pa.article_id = a.article_id
AND a.article_id = 78
Speed: 1.632 ms
Speed: 1.054 ms
SELECT * FROM article_settings WHERE article_id = 78
Speed: 1.346 ms
Speed: 0.995 ms
SELECT iss.subscription_id
FROM
institutional_subscriptions iss,
subscriptions s,
subscription_types st
WHERE POSITION(UPPER(LPAD(iss.domain, LENGTH(iss.domain)+1, '.')) IN UPPER(LPAD(ec2-18-226-200-180.us-east-2.compute.amazonaws.com, LENGTH(ec2-18-226-200-180.us-east-2.compute.amazonaws.com)+1, '.'))) != 0
AND iss.domain != ''
AND iss.subscription_id = s.subscription_id
AND s.journal_id = 1
Speed: 1.326 ms
SELECT isip.subscription_id
FROM
institutional_subscription_ip isip,
subscriptions s,
subscription_types st
WHERE ((isip.ip_end IS NOT NULL
AND 316852404 >= isip.ip_start AND 316852404 <= isip.ip_end
AND isip.subscription_id = s.subscription_id
AND s.journal_id = 1
AND s.status = 1
AND s.type_id = st.type_id
AND st.institutional = 1 AND ((st.non_expiring = 1) OR (st.non_expiring = 0 AND ('2024-11-28 10:40:07' >= s.date_start AND '2024-11-28 10:40:07' <= s.date_end))) AND (st.format = 1
OR st.format = 17))
OR (isip.ip_end IS NULL
AND 316852404 = isip.ip_start
AND isip.subscription_id = s.subscription_id
AND s.journal_id = 1
Speed: 1.363 ms
SELECT *
FROM citations
WHERE assoc_type = 257 AND assoc_id = 78 AND citation_state >= 0 AND citation_state <= 5
Speed: 1.084 ms
SELECT * FROM sections WHERE section_id = 1
Speed: 1.049 ms
SELECT * FROM section_settings WHERE section_id = 1
Speed: 1.311 ms
Speed: 2.686 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = block visitor AND setting_name = enabled AND journal_id = 1
Speed: 1.036 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = block visitor AND setting_name = enabled AND journal_id = 1
Speed: 0.908 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = block visitor AND journal_id = 1
Speed: 1.013 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = block indexed AND setting_name = enabled AND journal_id = 1
Speed: 0.970 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = block indexed AND setting_name = enabled AND journal_id = 1
Speed: 0.932 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = block indexed AND journal_id = 1
Speed: 1.027 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = block issn AND setting_name = enabled AND journal_id = 1
Speed: 0.942 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = block issn AND setting_name = enabled AND journal_id = 1
Speed: 1.467 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = block issn AND journal_id = 1
Speed: 1.016 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = block template AND setting_name = enabled AND journal_id = 1
Speed: 0.979 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = block template AND setting_name = enabled AND journal_id = 1
Speed: 0.891 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = block template AND journal_id = 1
Speed: 0.930 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = menu bar AND setting_name = enabled AND journal_id = 1
Speed: 0.905 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = menu bar AND setting_name = enabled AND journal_id = 1
Speed: 0.912 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = menu bar AND journal_id = 1
Speed: 1.109 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = plagiat checker AND setting_name = enabled AND journal_id = 1
Speed: 0.947 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = plagiat checker AND setting_name = enabled AND journal_id = 1
Speed: 0.910 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = plagiat checker AND journal_id = 1
Speed: 1.025 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = member block AND setting_name = enabled AND journal_id = 1
Speed: 0.939 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = member block AND setting_name = enabled AND journal_id = 1
Speed: 0.883 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = member block AND journal_id = 1
Speed: 1.044 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = references block AND setting_name = enabled AND journal_id = 1
Speed: 1.022 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = references block AND setting_name = enabled AND journal_id = 1
Speed: 0.850 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = references block AND journal_id = 1
Speed: 0.954 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = sertifikat akreditasi AND setting_name = enabled AND journal_id = 1
Speed: 1.014 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = sertifikat akreditasi AND setting_name = enabled AND journal_id = 1
Speed: 1.268 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = sertifikat akreditasi AND journal_id = 1
Speed: 0.875 ms
Speed: 1.041 ms
SELECT * FROM author_settings WHERE author_id = 110
Speed: 0.898 ms
SELECT * FROM author_settings WHERE author_id = 111
Speed: 0.821 ms
Speed: 0.902 ms
SELECT * FROM author_settings WHERE author_id = 110
Speed: 0.852 ms
SELECT * FROM author_settings WHERE author_id = 111
Speed: 0.721 ms
Speed: 0.858 ms
SELECT * FROM author_settings WHERE author_id = 110
Speed: 1.006 ms
SELECT * FROM author_settings WHERE author_id = 111
Speed: 0.782 ms
Speed: 1.161 ms
SELECT * FROM author_settings WHERE author_id = 110
Speed: 1.021 ms
SELECT * FROM author_settings WHERE author_id = 111
Speed: 0.841 ms
Speed: 0.893 ms
SELECT * FROM author_settings WHERE author_id = 110
Speed: 0.856 ms
SELECT * FROM author_settings WHERE author_id = 111
Speed: 0.778 ms
Speed: 1.095 ms
SELECT * FROM author_settings WHERE author_id = 110
Speed: 0.882 ms
SELECT * FROM author_settings WHERE author_id = 111
Speed: 0.835 ms
Speed: 1.247 ms
SELECT * FROM author_settings WHERE author_id = 110
Speed: 0.948 ms
SELECT * FROM author_settings WHERE author_id = 111
Speed: 0.864 ms