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Rendre compte de la rémunération des dirigeants : qu’attendre du say on pay ?

Belot, François; Ginglinger, Edith - Université Paris-Dauphine (Paris IX) - 2013

The AFEP-MEDEF corporate governance code amended in 2013 introduces the say on pay principle, which grants shareholders the right to vote on executive remuneration at annual general meetings. This paper aims at reviewing the studies undertaken in countries that have established this principle...

Persistent link: https://www.econbiz.de/10010757434

Valorisation et analyse comptable des rémunérations en actions

Casta, Jean-François; Dalbarade, Jean-Marcel - Université Paris-Dauphine (Paris IX) - 2005

Au cours de la précédente décennie, le développement considérable des stock-options comme instrument de rémunération incitative a posé, aux Etats-Unis puis au niveau international, le problème de la « reconnaissance » comptable de ces produits dérivés. En effet, n’engendrant aucun...

Persistent link: https://www.econbiz.de/10011073090

The Politics of Transcendence: Hermeneutic phenomenology and Accounting Policy

Chabrak, Nihel - Université Paris-Dauphine (Paris IX) - 2005

This paper offers a new foundation for investigating accounting policy in organizations. After recalling some characteristics illustrating the deficiency of Positive Accounting Theory (PAT) as a comprehensive, contextual and holistic analysis of accounting policy in organizations, positive...

Persistent link: https://www.econbiz.de/10010706769

Management accounting : An information tool or a knowledge device ? The manager's perception

Cheffi, Walid - Université Paris-Dauphine (Paris IX) - 2006

., 1980). But, there are remarkably fewer studies that investigate the manager’s perceptions of the importance of each role …, we undertake a discussion of the management accounting’s functions for managers as detailed in management accounting … second. The second part of this research suggests that management accounting would be perceived by the managers of large …

Persistent link: https://www.econbiz.de/10010905415