Concepts and Theories on Executive Remuneration with Special Emphasis on the Recent Initiatives and Developments in the US and EU (CROSBI ID 50306)
Prilog u knjizi | izvorni znanstveni rad
Podaci o odgovornosti
Jelinić, Zvonimir ; Kecskes, Andras
engleski
Concepts and Theories on Executive Remuneration with Special Emphasis on the Recent Initiatives and Developments in the US and EU
Following an economic downturn and financial crisis that had hit most of the states of the developed Western World, the remuneration of directors (executive and non-executive) became one of the central topics in the number of discussions which consider corporate governance regimes and different means of control over banks and other investment institutions. In this paper the authors examine what are the extents of the progress made so far with regulatory treatment of executive remuneration in the US and EU. Authors’ main standing point is that appropriate disclosure of director remuneration, as well assuring transparent processes of determining such remuneration may play a crucial role in preventing inappropriate policies and subsequently lessen incentives to excessive risk taking by executives geared at maximizing profits to the detriment of financial stability and health of companies. In the context of recent initiatives at the EU level, the Hungarian and Croatian legal framework for executive remuneration is also being presented and discussed.
executive remuneration ; disclosure of the remuneration policy ; best practices ; EU
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Podaci o prilogu
575-593.
objavljeno
Podaci o knjizi
Law – Regions – Development
Drinóczi, T. ; Župan, Mirela
Pečuh : Osijek: Pravni fakultet Sveučilišta u Pečuhu ; Pravni fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku
2013.
978-953-6072-76-7