• CEO power, executive compensation and firm performance, New Zealand, 1997-2002 

    Roberts, Helen M
    I use new data made available by the 1993 Companies Act to examine trends in CEO and non-CEO executive employee (NCEE) pay and related governance issues. Following mandatory disclosure on 1 July 1997, real CEO and NCEE ...
  • How much do employee stock options really cost? 

    Boyle, Glenn; Clyne, Stefan; Roberts, Helen M
    From 2007, New Zealand firms must report the cost of granting employee stock options (ESOs). Market-based option pricing models assume that options are continuously tradable and thus that option holders are indifferent to ...