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FAIRE DES DIRIGEANTS DES ACTIONNAIRES, POUR QUELLE EFFICACITE ? Une expérimentation sur l'impact des systèmes d'incitation sur la création de valeur actionnariale

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Author Info

  • Nicolas Mottis

    (Accounting / Management Control Department - ESSEC Business School)

  • Philippe Zarlowski

    (Accounting / Management Control Department - ESSEC Business School)

Abstract

Basé sur une expérimentation, cet article porte sur la relation entre systèmes de mesure des performances et d'incitation dans le cadre de la gestion par la valeur. La discussion porte sur l'analyse des résultats et sur les comportements observés. Elle illustre quelques effets inattendus induits par les deux schémas d'incitation retenus.

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File URL: http://halshs.archives-ouvertes.fr/docs/00/58/45/12/PDF/MOTTIS_ZARLOWSKI.PDF
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Bibliographic Info

Paper provided by HAL in its series Post-Print with number halshs-00584512.

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Date of creation: May 2002
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Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
Handle: RePEc:hal:journl:halshs-00584512

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584512/en/
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Related research

Keywords: gestion de la valeur; création de valeur actionnariale; schéma d'incitation; banque de bonus; mesure de performance; expérimentation;

References

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  1. Joel M. Stern & G. Bennett Stewart & Donald H. Chew, 1995. "The Eva� Financial Management System," Journal of Applied Corporate Finance, Morgan Stanley, vol. 8(2), pages 32-46.
  2. Wallace, James S., 1997. "Adopting residual income-based compensation plans: Do you get what you pay for?," Journal of Accounting and Economics, Elsevier, vol. 24(3), pages 275-300, December.
  3. Jensen, M.C. & Murphy, K.J., 1988. "Performance Pay And Top Management Incentives," Papers 88-04, Rochester, Business - Managerial Economics Research Center.
  4. Brian J. Hall & Jeffrey B. Liebman, 1997. "Are CEOs Really Paid Like Bureaucrats?," NBER Working Papers 6213, National Bureau of Economic Research, Inc.
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