Compensation Policy and the Nature of the Firm

At this point we've discussed the incentive problems induced by the benchmark compensation contract and how adding various provisions to the benchmark contract can overcome those problems. The question becomes, "For what types of firms are the incentive problems associated with the benchmark contract most problematic?" Alternatively, how do we expect the contract provisions found in employment contracts to vary across firms?

Firm Characteristic

Level of Compensation

Use of Incentive Compensation

Size ? ?
Growth Options

?

?

Credence Goods

?

?

Product Warranties

?

?

Future product support

?

?

Supplier financing

?

?

Closely held firm

?

?

Regulation

?

?

Marg. corp. tax rate

?

?

Marg. personal tax rate

?

?

What about tax motives?

What's the evidence?