Board Committee Overlap and the Use of Earnings in CEO Compensation Contracts

Using proxy statement data describing the terms of compensation contracts, we examine how overlapping membership between compensation and audit committees influences the use of earnings metrics in compensation. Although research predicts that such overlap could either increase or decrease the reliance on earnings, we find that firms with overlapping directors rely less on earnings-based performance measures in incentive contracts without altering the overall level of performance-contingent cash bonuses. In addition, we provide evidence that firms substitute earnings measures with measures less subject to earnings management. Our findings are robust to potential alternative explanations, extend to an implicit relation between earnings and compensation for a larger sample, and are not driven by the tendency toward an overlapping committee structure more broadly. This paper was accepted by Suraj Srinivasan, accounting.

The ordered implicit relations and related fixed point problems in the cone $ b $-metric spaces

<abstract><p>In this paper, we introduce an ordered implicit relation. We present some examples for the illustration of the ordered implicit relation. We investigate conditions for the existence of the fixed points of an implicit contraction. We obtain some fixed point theorems in the cone $ b $-metric spaces and hence answer a fixed-point problem. We present several examples and consequences to explain the obtained theorems. We solve an homotopy problem and show existence of solution to a Urysohn Integral Equation as applications of the obtained fixed point theorem.</p></abstract>

Common Fixed Point Theorems for Compatible Maps in Generalized Fuzzy Metric Spaces

In this paper, we consider generalized fuzzy metric spaces and provide existence and uniqueness fixed point results. First, we use compatible maps of type (β) to prove fixed point results, then we introduce weakly compatible maps to approximate common fixed point results by using an implicit relation.

An Implicit Relation Approach in Metric Spaces under w -Distance and Application to Fractional Differential Equation

The purpose of this work is to introduce a new class of implicit relation and implicit type contractive condition in metric spaces under w -distance functional. Further, we derive fixed point results under a new class of contractive condition followed by three suitable examples. Next, we discuss results about weak well-posed property, weak limit shadowing property, and generalized w -Ulam-Hyers stability of the mappings of a given type. Finally, we obtain sufficient conditions for the existence of solutions for fractional differential equations as an application of the main result.

A General Fixed Point Theorem for Mappings Satisfying a Cyclical Contractive Condition in S-Metric Spaces

In this paper we introduce a new type of implicit relation in S-metric spaces. Our aim is to prove a general fixed point theorem for mappings satisfying the cyclical contractive condition, which extends several results from the literature.

Aboutness Paradox

The present work outlines a logical and philosophical conception of propositions in relation to a group of puzzles that arise by quantifying over them: the Russell-Myhill paradox, the Prior-Kaplan paradox, and Prior's Theorem. I begin by motivating an interpretation of Russell-Myhill as depending on aboutness, which constrains the notion of propositional identity. I discuss two formalizations of of the paradox, showing that it does not depend on the syntax of propositional variables. I then extend to propositions a modal predicative response to the paradoxes articulated by an abstraction principle for propositions. On this conception, propositions are “shadows” of the sentences that express them. Modal operators are used to uncover the implicit relation of dependence that characterizes propositions that are about propositions. The benefits of this approach are shown by application to other intensional puzzles. The resulting view is an alternative to the plenitudinous metaphysics of impredicative comprehension principles.

Zur Interaktion von materiellem und idiomatischem Bild in deutschen Printwerbungen

Print advertising very frequently refers to idioms containing verbal expressions of images conveying a figurative meaning. “Material” idiom's (photos, drawings, cartoons, etc.) in print adverts, in one way or another, depict the idioms’ literal meaning. Advertising plays on numerous forms of interaction between the idiomatic and material image (representation of literal meaning, implicit relation between visual element and verbal idiom, etc.). Following preliminary considerations on figurativeness and metaphoricity, 14 German print adverts are analysed with a focus on the role of the material image. Based on these analyses, reflections on the interpretability of the relation between idiomatic and material image by native speakers and foreign language learners are discussed.

Zur Interaktion von materiellem und idiomatischem Bild in deutschen Printwerbungen

Print advertising very frequently refers to idioms containing verbal expressions of images conveying a figurative meaning. “Material” idiom's (photos, drawings, cartoons, etc.) in print adverts, in one way or another, depict the idioms’ literal meaning. Advertising plays on numerous forms of interaction between the idiomatic and material image (representation of literal meaning, implicit relation between visual element and verbal idiom, etc.). Following preliminary considerations on figurativeness and metaphoricity, 14 German print adverts are analysed with a focus on the role of the material image. Based on these analyses, reflections on the interpretability of the relation between idiomatic and material image by native speakers and foreign language learners are discussed.