Ce papier s'efforce, sous le signe du courant managerialiste de l'agence, de montrer si les formules d'intéressement managériales sont propices à des pratiques de gestion des résultats. Il aborde également les déterminants institutionnels de telles pratiques relativement aux modèles...

Corporate governance literature suggests that the relationship between CEO effort and outcomes such as firm performance is highly uncertain due to the influence of numerous organizational and environmental contingencies that are outside CEOs control. The major focus of this study is to determine...

The objective of the paper is to develop deeper insight into how the firm¡¯s incentive systems are designed and, whether the CEOs compensation pay-to-performance schemes really align the incentives of executives and shareholders. Logit and Stepwise regressions on executive compensation data of...

Corporate governance literature suggests that the relationship between CEO effort and outcomes such as firm performance is highly uncertain due to the influence of numerous organizational and environmental contingencies that are outside CEOs control. The major focus of this study is to determine...