Search Results - subject:"rémunération"

Determinants of remuneration committee chairman's pay : evidence from the UK

Shiyyab, Fadi Shehab - In: International Journal of Financial Studies : open … 12 (2024) 2, pp. 1-21

This study investigates the association between the compensation of Remuneration Committee Chairpersons (RCCs) and … that RCC remuneration is influenced by factors such as observable efforts, time commitment, and accumulated experience …

Persistent link: https://www.econbiz.de/10014636303

Is additional CEO remuneration a performance driver? : DAX CEOs evidence

Costa, Magali; Lisboa, Inês Margarida; Marzinzik, René - In: Risks : open access journal 11 (2023) 7, pp. 1-15

This study aims to understand the impact of the additional remuneration of the Chief Executive Officer (CEO) over the … mean remuneration of the board of directors on firms' financial performance. The objective is to understand if the highest … compensation of the CEO is a firm performance driver. In addition to the impact of total remuneration, the different remuneration …

Persistent link: https://www.econbiz.de/10014391586

Dividend-based labor remuneration and tradable shares in worker cooperatives

Tortia, Ermanno - In: Risks : open access journal 13 (2025) 1, pp. 1-22

This paper analyzes the possibility of creating worker cooperatives in which members are paid not through wages but through dividends calculated on the organization's residual income, as stipulated by the economic theory of the labor-managed firm. It is shown how dividends paid to members can be...

Persistent link: https://www.econbiz.de/10015331151

The work-habit premium : how daily routines predict CEO Remuneration in the S&P 500

Kendzia, Michael Jan; Cruz, Jeremy Dela - 2025

This study explores the relationship between the daily habits of S&P 500 CEOs and their financial remuneration. Using a … multiple factors shape executive remuneration, work ethic remains the most predictive. The article provides new empirical …

Persistent link: https://www.econbiz.de/10015407814

Taxes and pay without performance : evidence from executives

Arnemann, Laura - 2025

This paper contributes to the ongoing discourse on the taxation of top-income earners by empirically investigating the impact of tax policy changes on pay without performance. Using data on executive compensation in the United States, I compare the sensitivity of executive compensation to...

Persistent link: https://www.econbiz.de/10015324402

Board sub-committee effectiveness, director attraction and director attrition: Do nomination and remuneration committees matter?

Kanapathippillai, Sutharson; Puwanenthiren, Premkanth; … - In: Pacific-Basin finance journal 86 (2024), pp. 1-22

Persistent link: https://www.econbiz.de/10015097266

Nomination and remuneration committee : a review of literature

Putra, Ferdy; Setiawan, Doddy - In: Journal of capital markets studies 8 (2024) 1, pp. 126-168

Purpose This paper aims to synthesize the diverse literature on nomination and remuneration committees and provide … reveals several aspects of the nomination and remuneration committee. These aspects have been classified into the definition … of the nomination and remuneration committee, dimensions of the nomination and remuneration committee, measurement and …

Persistent link: https://www.econbiz.de/10015047545

An examination of how executive remuneration and firm performance are influenced by Chair-CEO diversity attributes

Grey, Colette; Flynn, Antoinette; Adu, Douglas A. - In: International review of financial analysis 94 (2024), pp. 1-22

Persistent link: https://www.econbiz.de/10014543964

Board member remuneration and earnings management : the case of Portugal

Dias, Catarina Gonçalves; Paiva, Inna Sousa; Carvalho, … - In: Administrative Sciences : open access journal 14 (2024) 1, pp. 1-20

This study draws on agency theory and evaluates the effect of the remuneration structures of board members on earnings …-collected dataset of Portuguese-listed firms from 2015 to 2019. This study suggests that fixed board remuneration is associated with … lower levels of earnings management, as opposed to variable remuneration of board members, which is strongly associated with …

Persistent link: https://www.econbiz.de/10014471392

How the compensation gap between median full-time non-managerial employees and executives affects audit quality : evidence from the Big 4 accounting firms

Huang, Yu-Ting - In: International journal of business and economic sciences … 17 (2024) 2, pp. 26-36

Purpose: Studies have relied on full-time non-managerial employees' average compensation to measure pay disparities. However, this approach can be distorted by outliers. Instead, median compensation has the potential to more accurately reflect employee compensation. This study examines how the...

Persistent link: https://www.econbiz.de/10015411629