000 01070cam a2200169 4500500
005 20250112053818.0
041 _afre
042 _adc
100 1 0 _aBancel, Franck
_eauthor
700 1 0 _a Philippe, Henri
_eauthor
245 0 0 _aEuropean corporate practices for long-term executive compensation plans
260 _c2018.
500 _a41
520 _aThis 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.
786 0 _nRevue française de gestion | 274 | 5 | 2018-11-16 | p. 49-67 | 0338-4551
856 4 1 _uhttps://shs.cairn.info/journal-revue-francaise-de-gestion-2018-5-page-49?lang=en
999 _c212132
_d212132