Showing 1 - 10 of 244
(VF) Les déterminants justifiant l'utilisation des critères non financiers pour évaluer ou piloter la performance … non-financial measures in order to evaluate or drive the performance belong to disciplinary (contractual) and knowledge …
Persistent link: https://www.econbiz.de/10005111301
permettent pas non plus d’établir une relation entre la performance de l’entreprise et la décision de recourir à une augmentation … between companies’ performance and the decision to issue shares reserved to employees. …
Persistent link: https://www.econbiz.de/10009146899
This paper investigates the financial characteristics and changes in performance of French companies involved in a … the USA and the UK, the performance of French firms falls after the operation is completed. This downturn in performance …
Persistent link: https://www.econbiz.de/10005111279
Cet article a pour objet de s’interroger sur les rapports entre l’automatisation des tableaux de bord et la cohérence du contrôle de gestion. A partir de deux cas de bureaucraties, celui d’une entreprise industrielle et celui d’une banque, nous étudions cette relation sous l’angle...
Persistent link: https://www.econbiz.de/10005111276
performance and both CEO and firm specific fixed effects. The hypothesis is that corporate governance, ownership structures and … component and the performance-related component of pay. In contrast, the presence of outside representatives on the board - non … lowers the level of pay and that of non-executives ties pay more to firm performance. A further timely finding is that the …
Persistent link: https://www.econbiz.de/10005162824
This paper examines the use of incentive pay schemes within the financial services sector in London. Various theories of wage determination are reviewed with particular attention placed on the principal-agent literature as a framework for analysing the use of incentive pay. This is combined with...
Persistent link: https://www.econbiz.de/10005688017
related to labour cost but this positive effect is significantly weaker for firms with weak financial performance than those … with strong financial performance. These results provide support to the view that foreign investors take both monitoring …
Persistent link: https://www.econbiz.de/10010614658
We examine the impact of acquisitions on executive pay in UK acquirers over 1984-2001. For the overall sample, which includes foreign, domestic, public and private targets, there is a significant transitory pay increase. Pay changes are not affected by target nationality or organizational form,...
Persistent link: https://www.econbiz.de/10005813000
The legal origins hypothesis is one of the most important and influential ideas to emerge in the social sciences in the past decade. However, the empirical base of the legal origins claim has always been contestable, as it largely consists of cross-sectional datasets which provide evidence on...
Persistent link: https://www.econbiz.de/10010614655
Legal origins theory suggests that law reform, strengthening shareholder and creditor rights, should enhance financial development. We use recently created datasets measuring legal change over time in a sample of 25 developing, developed and transition countries to test this claim. We find that...
Persistent link: https://www.econbiz.de/10010548032