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Introduction des actions gratuites en droit français et évolution des pratiques de rémunération en actions


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  • Chloé Guillot-Soulez

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - Université Nancy II : EA3942 - Université de Metz)

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    Jusqu'en 2005, les entreprises françaises n'avaient le droit d'attribuer qu'une seule forme de rémunération en actions : les stock-options. Depuis 2005, elles ont le choix entre stock-options et actions gratuites. La recherche s'interroge sur les conséquences de ce changement à travers l'analyse des 800 plans introduits entre 2001 et 2011 par les entreprises du CAC40. Les résultats montrent que les actions gratuites sont entrées dans les pratiques des entreprises mais sans entraîner la disparition des stock-options dans la mesure où les deux mécanismes renvoient à des logiques d'attribution différentes.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00863638.

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    Date of creation: 2013
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    Publication status: Published - Presented, 12ème Colloque International de Gouvernance, 2013, France
    Handle: RePEc:hal:journl:halshs-00863638

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    Keywords: stock-options ; actions gratuites ; rémunération en actions ; performance boursière ; CAC40;

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    1. James H. Irving & Wayne R. Landsman & Bradley P. Lindsey, 2011. "The Valuation Differences Between Stock Option and Restricted Stock Grants for US Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 38(3-4), pages 395-412, 04.
    2. Huddart, Steven & Lang, Mark, 1996. "Employee stock option exercises an empirical analysis," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 5-43, February.
    3. Brian J. Hall & Kevin J. Murphy, 2003. "The Trouble with Stock Options," NBER Working Papers 9784, National Bureau of Economic Research, Inc.
    4. Philippe Desbrières, 1999. "Motifs et conséquences de l'adoption des stock-options," Working Papers CREGO 0991101, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    5. Brian J. Hall & Kevin J. Murphy, 2003. "The Trouble with Stock Options," Journal of Economic Perspectives, American Economic Association, vol. 17(3), pages 49-70, Summer.
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