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Conference Proceedings (2006), 27ème Congrès de l'Association Francophone de Comptabilité (CD-Rom), Association Francophone de Comptabilité (AFC)

CEO Compensations in a Low Transparent Environment

JENY Anne, Missonier-Piera F., Margaine J.

Using a sample of 110 French listed firms on the 2002-2004 periods, the purpose of this study is to shed some light on compensation of CEOs in a country that is known to be rather conservative on that point. We test the determinants of CEO compensations defined by three measures: individual salary, annual bonus and total CEO compensation. Preliminary results show that executives compensations are explained by size, market-based performance and the corporate governance variables. The findings on risk are more mitigate.

JENY, A., MISSONIER-PIERA, F. and MARGAINE, J. (2006). CEO Compensations in a Low Transparent Environment. In: 27ème Congrès de l'Association Francophone de Comptabilité (CD-Rom). Association Francophone de Comptabilité (AFC).

Keywords : #Performance, #Rémunération-des-dirigeants