European corporate practices for long-term executive compensation plans
Bancel, Franck
European corporate practices for long-term executive compensation plans - 2018.
41
This article focuses on the long-term executive compensation plans of European firms and, more specifically, the financial, accounting, and non-financial criteria measuring executives’ objectives. After presenting the literature, our study shows that European companies use different criteria and do not only consider the share price. Finally, we show that the criteria to be applied must be contingent upon the firm’s situation and level of performance, the structure of its shareholding, and executive characteristics.
European corporate practices for long-term executive compensation plans - 2018.
41
This article focuses on the long-term executive compensation plans of European firms and, more specifically, the financial, accounting, and non-financial criteria measuring executives’ objectives. After presenting the literature, our study shows that European companies use different criteria and do not only consider the share price. Finally, we show that the criteria to be applied must be contingent upon the firm’s situation and level of performance, the structure of its shareholding, and executive characteristics.
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