This study aims to understand the impact of the additional remuneration of the Chief Executive Officer (CEO) over the mean remuneration of the board of directors on firms' financial performance. The objective is to understand if the highest compensation of the CEO is a firm performance driver....

Many companies in Germany must provide information beyond financial figures in their annual reports. For some years now, legislators have increasingly required information on non-financial aspects, such as the shares of women in leadership positions. Using a quantitative text analysis of annual...

'Fat cat' pay / Shaun Tyson -- Shareholders' attitude to directors' pay / Paul Norris -- Accountability, transparency and performance : comparing annual report disclosures on CEO pay across Europe / Sébastien Point -- Director performance standards and rewards in France / Frank Bournois and...