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)
|Contact details of provider:|| Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice|
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:1634-1637. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gheorghiu Gabriela)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.