The book "Financial Performance and Executive Compensation: Roles of Firm Size" offers a comprehensive analysis of the challenges and developments in the field of executive compensation. It highlights the decline in the effectiveness of agency theory-based compensation over the past two decades and attempts to revitalize this theory in an industry-based form. By analyzing data with a modern analytical tool, the role of firm size as a crucial factor for agency theory-based compensation is emphasized. The book criticizes the use of inefficient performance indicators, such as bank revenues, and discusses their limitations in assessing management competence and contributions to value creation. Despite the limitations arising from analyzing data from only one country and one industry, the work lays a solid foundation for future research that can rely on multinational and cross-industry data.