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International comparison of the remuneration system disclosure

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  • Simona FRANZONI

    () (University of Brescia)

Abstract

This research is aimed at assessing whether rules and recommendations adopted in European Countries (France; Germany; Italy; Spain; United Kingdom) and non-European Countries (Canada; Japan; Russia; United States) enable companies to have a regulatory framework as a guarantee of information completeness, so that anyone can, on the one hand, assess if the company is transparency-oriented and, on the other, to facilitate the comparison of remuneration systems with other companies in other European contexts or non-European Countries. Finally, this paper aims to examine how the listed companies, operating in the public utilities sector, have implemented remuneration systems disclosure in the corporate behaviour in order to assess if, European and non-European listed companies surveyed behave in conformity with transparency provisions and assure stakeholders, information completeness.

Suggested Citation

  • Simona FRANZONI, 2010. "International comparison of the remuneration system disclosure," EuroEconomica, Danubius University of Galati, issue 25, pages 35-44, October.
  • Handle: RePEc:dug:journl:y:2010:i:25:p:35-44
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    File URL: http://journals.univ-danubius.ro/index.php/euroeconomica/article/view/629/576
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    References listed on IDEAS

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    1. Bebchuk, Lucian Arye & Fried, Jesse & Walker, David I, 2002. "Managerial Power and Rent Extraction in the Design of Executive Compensation," CEPR Discussion Papers 3558, C.E.P.R. Discussion Papers.
    2. David Aboody & Mary E. Barth & Ron Kasznik, 2004. "Firms' Voluntary Recognition of Stock-Based Compensation Expense," Journal of Accounting Research, Wiley Blackwell, vol. 42(2), pages 123-150, May.
    3. 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.
    4. Brian J. Hall & Kevin J. Murphy, 2003. "The Trouble with Stock Options," NBER Working Papers 9784, National Bureau of Economic Research, Inc.
    5. Baruch Lev, 2003. "Corporate Earnings: Facts and Fiction," Journal of Economic Perspectives, American Economic Association, vol. 17(2), pages 27-50, Spring.
    6. Daniela Salvioni & Luisa Bosetti, 2006. "Corporate Governance Report and Stakeholder View," Symphonya. Emerging Issues in Management, University of Milano-Bicocca, issue 1 Corpora.
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