Ratio d’équité salariale et démocratie actionnariale au Canada (notice n° 845342)
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|---|---|
| fixed length control field | 03339cam a2200325 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123143616.0 |
| 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 | Berthelot, Sylvie |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Ratio d’équité salariale et démocratie actionnariale au Canada |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2023.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 91 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cette étude examine la rhétorique des entreprises canadiennes ciblées par des actionnaires activistes pour convaincre l’ensemble des actionnaires de voter contre les projets de résolution déposés par des actionnaires minoritaires. Ces projets exigent la divulgation du ratio d’équité salariale au sein de leur entreprise. Les analyses réalisées sur une population de 39 résolutions soumises entre les années 2008 et 2020 inclusivement, montrent que les entreprises conseillent à leurs actionnaires lors de l’assemblée générale de voter contre ces projets de résolution en utilisant des stratégies rhétoriques de légitimation. Cette rhétorique semble prise en compte par l’assemblée générale puisque les votes « en faveur » de ces projets de résolution atteignent en moyenne seulement 7 %. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The objective of this study is to examine the arguments Canadian companies targeted by shareholder activists to convince shareholders to vote against proposals aimed at disclosing the CEO-pay ratio. The analyses focused on a sample of 39 proposals submitted from 2008 to 2020 inclusively. These show that companies unanimously advise their shareholders to vote against these proposals. The arguments put forward can be categorized into three of the four rhetorical strategies of legitimation developed by Lindblom (1994). Shareholders appear to take these arguments into account since an average of only 7 % of the votes were cast in favour of these proposals. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | El objetivo de este estudio es examinar la retórica de las empresas canadienses, abordadas por los accionistas-activistas, para convencer a los accionistas de votar en contra de los proyectos de resolución de los accionistos minoritarios. Esos proyectos demandan la divulgación, por parte de las empresas, de la razón de equidad salarial de su empresa. Se sometió a análisis una muestra de 39 proyectos de resolución presentados entre los años 2008 y 2020, ambos años incluidos. Nuestros análisis muestran que las empresas aconsejan unánimemente a sus accionistas votar en contra de estos proyectos de resolución, desplegando para ello estrategias retóricas de legitimación. Esta retórica parece ser tomada en cuenta por los accionistas, ya que los votos “a favor” de estos proyectos de resolución son en promedio de sólo 7%.Code JEL: M120, M480, G380 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Justice sociale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Activiste actionnarial |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Légitimité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Rémunération |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Ratio d’équité salariale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Social Justice |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Shareholder Activist |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Legitimacy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Compensation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Pay ratio |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Coulmont, Michel |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Serret, Vanessa |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherches en Sciences de Gestion | 158 | 5 | 2023-12-18 | p. 309-336 | 2259-6372 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-recherches-en-sciences-de-gestion-2023-5-page-309?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-recherches-en-sciences-de-gestion-2023-5-page-309?lang=fr&redirect-ssocas=7080</a> |
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