Author

Lin Xiao

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Jul 2026

Top management team incentive similarity and underinvestment

Prior research suggests that similarity in pay-performance sensitivities (PPS) among top management team (TMT) members enhances their collaboration. Building on this, the authors aim to use PPS similarity as a proxy for TMT collaboration to investigate its impact on corporate underinvestment. Using a sample...

Anting Li, Yong Ye, Lin Xiao · Accounting Research Journal · 0 citations