Determinants of share-based compensation plans in Central and Eastern European public companies: An institutional analysis
AbstractThis paper discusses the adoption of share-based compensation plans among Central and Eastern European (CEE) public companies composing major national stock exchange indices in Poland (WIG 20), the Czech Republic (PX) and Hungary (BUX). The analysis shows that the spread of such pay practices depends on the characteristics of major shareholders of the company, the state and foreign parent companies being the most prominent influencing factors. The results are discussed in the light of the legal environment in respective countries.
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Bibliographic InfoArticle provided by Rainer Hampp Verlag in its journal Journal for East European Management Studies.
Volume (Year): 16 (2011)
Issue (Month): 4 ()
Contact details of provider:
Web page: http://www.hampp-verlag.de/
Postal: Rainer Hampp Verlag, Journals, Marktplatz 5, 86415 Mering, Germany
Find related papers by JEL classification:
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- M50 - Business Administration and Business Economics; Marketing; Accounting - - Personnel Economics - - - General
- M54 - Business Administration and Business Economics; Marketing; Accounting - - Personnel Economics - - - Labor Management
- P20 - Economic Systems - - Socialist Systems and Transition Economies - - - General
- P31 - Economic Systems - - Socialist Institutions and Their Transitions - - - Socialist Enterprises and Their Transitions
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