Role of Share Based Compensations in Romanian Environment
The article aims to identify the role of share-based compensations.The authors find many studies that consider a positive role of share-based compensation for alignment of agent and principal interests. Studying the determinants of share-based compensation, the article provides relevant information to, mainly,owners and management about the circumstances which use of share-based payment and brings efficiency to the firm. The authors also ,presents the scope of IFRS 2 Share –Based Payment, and identifies share-based payment arrangements in a business combination between owners and managers. The article provides the results of a quantitative approach, conducted with statistical correlation and regression analysis in order to understand the variables relation and finding out how companies’ characteristics are related to a proper remuneration plan in Romania.
Volume (Year): XI (2011)
Issue (Month): 1 (May)
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