Common Law Definition of Employment:What is the difference between an employee and an independent contractor? Both do work for pay; I do a job, and you pay me for it. It's not complicated — until government gets involved. Formal employees require paperwork, legal and regulatory compliance, and...

This paper examines the relationship between CEO pay and firm performance within a sample of European publicly listed energy utilities from 2000 to 2010, focusing on the differential responses that arise from being subject to different regulatory regimes. In particular, we investigate the...

In der rechtspolitischen Diskussion um eine Regulierung von Managementvergütungen wird von mehreren Parteien gefordert, den Betriebsausgabenabzug für Vorstandsgehälter einzuschränken, um die als überhöht angesehenen Vergütungen zu begrenzen und die "Subvention" durch die Steuerzahler zu...

In der rechtspolitischen Diskussion um eine Regulierung von Managementvergütungen wird von mehreren Parteien gefordert, den Betriebsausgabenabzug für Vorstandsgehälter einzuschränken, um die als überhöht angesehenen Vergütungen zu begrenzen und die Subvention durch die Steuerzahler zu...

Studies of the diffusion of new workplace technologies and management practice often fail to account for differences in state labour regulation. This article examines the role of the state in seeking to regulate the introduction of an American system of computerized work monitoring in the...

We examine the political dynamics which led to the codification of the Principles and Standards for sound compensation practices at financial institutions at international (G 20) level and to their subsequent implementation on both sides of the Atlantic. We show that the regulation of bankers'...

In the aftermath of the 2007-2008 financial crisis, flawed variable pay structures of executives were blamed by many for contributing to the build-up of the global financial turmoil, as they allegedly incentivized them to engage in excessive risk-taking. Legislators around the globe decided to...

We offer that, when regulators require firms to obtain stakeholder approval of a corporate decision through voting on a resolution, firms disclose additional information that is needed for stakeholders to understand the optimal nature of the proposal and to vote in favor of it. We suggest that...

This paper investigates equity market reactions to the regulation of executive compensation. We exploit a natural experimental setting in Germany, where recent legislation introduces restrictions on the relative amount and on the components of board executive compensation packages, and invokes...

“Cooperation for stable growth” was the basic principle beyond BRICS formation in 2008 and this cooperation is also extended to commodity exchanges of BRICS by signing Memorandum of Understanding. In this MOU, exchanges sort mutual assistance for formulating and implementing regulation...