文献来源CEO_RINC：The natural logarithm of one plus CEO relative incentive. CEO relative incentive is CEO inside debt to change in CEO inside equity scaled by the ratio of firm debt to the change in firm equity. CEO inside debt includes pension and deferred compensation while change in CEO inside equity refers to the number of shares held by the CEO plus the number of options held by the CEO times the option delta. Firm debt equals short-term debt plus long-term debt, while the change in firm equity is estimated as in Wei and Yermack (2011).Erkan-Barlow, A., & Nguyen, T. (2024). Cybersecurity and executive compensation: Can inside debt-induced risk aversion improve cyber risk management effectiveness?. International Review of Financial Analysis.Wei, C., & Yermack, D. (2011).Investor Reactions to CEOs’ Inside Debt Incentives. Review of Financial Studies, 24(11), 3813–3840.（完）
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