Pregled bibliografske jedinice broj: 673518
Concepts and Theories on Executive Remuneration with Special Emphasis on the Recent Initiatives and Developments in the US and EU
Concepts and Theories on Executive Remuneration with Special Emphasis on the Recent Initiatives and Developments in the US and EU // Law – Regions – Development / Drinóczi, T. ; Župan, Mirela (ur.).
Pečuh : Osijek: Pravni fakultet Sveučilišta u Pečuhu ; Pravni fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2013. str. 575-593
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Naslov
Concepts and Theories on Executive Remuneration with
Special Emphasis on the Recent Initiatives and
Developments in the US and EU
Autori
Jelinić, Zvonimir ; Kecskes, Andras
Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni
Knjiga
Law – Regions – Development
Urednik/ci
Drinóczi, T. ; Župan, Mirela
Izdavač
Pravni fakultet Sveučilišta u Pečuhu ; Pravni fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku
Grad
Pečuh : Osijek
Godina
2013
Raspon stranica
575-593
ISBN
978-953-6072-76-7
Ključne riječi
executive remuneration ; disclosure of the remuneration policy ; best practices ; EU
Sažetak
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.
Izvorni jezik
Engleski
Znanstvena područja
Pravo
POVEZANOST RADA
Projekti:
MZOS-111-0101427-0784 - TEORIJA I PRAKSA INSTITUCIONALNOG PRISTUPA REGIONALNOM RAZVOJU (Barković Bojanić, Ivana, MZOS ) ( CroRIS)
Ustanove:
Pravni fakultet, Osijek
Profili:
Zvonimir Jelinić
(autor)