This study examines the level and structure of CEO compensation of 2,448 CEO’s from 1,622 firms spanning a range extending from 1997 through 2002. Based on agency and expectancy theories, this study tests the hypotheses that corporate diversification is associated with CEO compensation....

We investigate the determinants of decentralization and performance measurement choices in multidivisional firms.We extend the research on the economics of organizational design choices by examining the impact of two important determinants of those choices, namely, subunit interdependencies and...

According to most simple agency models only the performance dependent part of the compensation drives the agent's effort decision. However, we show that this is not necessarily the case for reference dependent and loss averse agents. Based on Pokorny (2008) we firstly analyze the impact of the...

In a modern economy human capital is the basic resource, directly influencing production and the financial results of the enterprise. Employee involvement determines their better job performance and the achievement of better financial results. The analysed companies - winners of the contest...

Human capital plays an important role in the development of every company. Big enterprises have a Human Resources Department which conducts analyses and measurements of human capital. In Poland over 90% of the total number of companies is made up of small and middle- size enterprises. The aim of...

The integrated report is a tool enabling communication of an enterprise with both internal and external stakeholders. The lack of unanimity of stakeholders' opinions on building values, resulting from the differentiation of their access to information, results in the value of the enterprise in...

Crisis phenomena in many countries of the world do not allow enterprises to develop. Enterprises have to face permanent threats and risks that significantly reduce the current level of their economic security, the problem of creating a protection system, that is, an integrated system of economic...

Remote work and digital collaborations are prevalent in the business world and many employees use digital communication tools routinely in their jobs. Communication shifts from face-to-face meetings to asynchronous formats using text, audio, or video messages. This shift leads to a reduction of...

The main aim of this research article is to develop an econometric model in order to establish the influence of green performance on digitization, green production and environment commitment. The data was collected through a questionnaire- based survey on companies' representatives. The analysis...

The large-scale allocation of financial assets by enterprises indicates economic financialization at the micro-level. Scholars have extensively discussed its influencing factors, but most are based on the traditional assumption of "rational people." The annual data of listed companies in China...