Les facteurs explicatifs du développement des actions gratuites en France (notice n° 1374958)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02979cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250629055109.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Khenissi, Mohamed |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Les facteurs explicatifs du développement des actions gratuites en France |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2025.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 20 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The objective of this article is to study the explanatory factors of the development of restricted stock grants in France. The theoretical framework of this article lies to agency theory, the predominant approach in studying determinants of executive compensation. This article aims to complete the existing literature, mainly American, by providing results from the French context. Based on a sample of 103 listed firms, regression analyses show that the expansion of restricted stock units is attributed to its tax regime and the negative perception of stock options. The results remain robust to potential endogeneity issues. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | El objetivo de este artículo es estudiar los factores que explican el desarrollo de las acciones gratuitas en este país. El artículo se basa en la teoría de la agencia, teoría dominante en el estudio de los determinantes de la remuneración de los ejecutivos. El objetivo de este artículo es completar la literatura, principalmente estadounidense, con resultados procedentes del contexto francés. A partir de una muestra de 103 empresas cotizadas, los análisis de regresión muestran que el desarrollo de las acciones gratuitas se debe a su régimen fiscal y a la imagen negativa de las opciones sobre acciones. Los resultados son robustos frente al posible problema de endogeneidad. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’objectif de cet article est d’étudier les facteurs explicatifs du développement des actions gratuites en France. L’ancrage théorique de cet article est celui de la théorie de l’agence, théorie dominante dans l’étude des déterminants de la rémunération des dirigeants. L’intérêt de cet article est de compléter la littérature, principalement américaine, en apportant des résultats issus du contexte français. À partir d’un échantillon de 103 entreprises cotées, les analyses de régressions montrent que le développement des actions gratuites est dû à son régime fiscal et à l’image négative des stock-options. Les résultats sont robustes quant au problème d’endogénéité potentielle. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Actions gratuites |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | couverture médiatique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fiscalité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | options sur actions |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | stock-options |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | bonus shares |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | media coverage |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | restricted stock |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | stock options |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taxation |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Thraya, Mohamed |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Vie & sciences de l'entreprise | 224 | 1 | 2025-06-19 | p. 199-221 | 2262-5321 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-vie-sciences-de-lentreprise-2025-1-page-199?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-vie-sciences-de-lentreprise-2025-1-page-199?lang=fr&redirect-ssocas=7080</a> |
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