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Conference Proceedings (2010), 31ème Congrès de l'AFC (Site internet), Association Francophone de Comptabilité (AFC)

Récompense ou incitation : étude de la rémunération des dirigeants dans le cas français

JENY Anne, MISSONIER-PIERA F.

Using a sample composed of the SBF 250, the purpose of the 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 two measures: individual total salary, and option plans. Preliminary results show that executive compensations are explained by size and marketbased performance (for the option plans). The corporate governance variables have a significant impact on the level of executive compensations, besides on option plans. These latter seem to motivate managers as they are positively associated with futur market return.

JENY, A. and MISSONIER-PIERA, F. (2010). Récompense ou incitation : étude de la rémunération des dirigeants dans le cas français. In: 31ème Congrès de l'AFC (Site internet). Association Francophone de Comptabilité (AFC).

Keywords : #Gouvernement-d'entreprise, #Performance, #Rémunération-des-dirigeants