Stock Liquidity and CEO Compensation in the US Hospitality Industry

Li Ding

Abstract

This paper examines the effect of stock liquidity on CEO compensation in the US hospitality industry. By using a panel data sample of 50 US publicly traded hospitality companies from 1993 to 2014, the study finds that US hospitality companies with a high stock liquidity tend to have a higher proportion of equity-based CEO compensation schemes and a lower proportion of cash-based compensation. This study provides the board of directors with useful insights to alleviate agency problem and improve corporate governance efficiency.

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