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Politique d’attribution différenciée de stock options : analyse des conflits d’intérêts induits et de leurs modes de résolution - Cas d’Alcatel

Author

Listed:
  • Corinne Gourmel-Rouget
  • Véronique Bon

Abstract

[eng] Differentiated stock options policy : analysis of the interests conflicts and their ways of resolution : case of Alcatel. We propose in this paper to show, thanks to the conceptual framework of governance enterprise, that a differenciated stock options policy can involve in an enterprise internal conflicts between the different actors (social mandatories, wage earners, shareholders...) that can have a negative impact on creating value. The analysis of these potential internal conflicts set by the actors are the subject of an empirical research based on the case of Alcatel. . JEL classifications : G34, M52 [fre] L'objet de cette recherche est de montrer, à l'aide du cadre conceptuel de la gouvernance d'entreprise, qu'une politique différenciée d'attribution de stock options peut entraîner au sein d'une entreprise des conflits internes entre les différentes parties prenantes (mandataires sociaux, salariés, actionnaires...), qui peuvent avoir un impact négatif sur la création de valeur. L'examen de ces conflits internes potentiels et de leurs modes de résolution mis en place par les parties prenantes fait l'objet d'une recherche exploratoire portant sur le cas d'Alcatel. . Classification JEL : G34, M52

Suggested Citation

  • Corinne Gourmel-Rouget & Véronique Bon, 2003. "Politique d’attribution différenciée de stock options : analyse des conflits d’intérêts induits et de leurs modes de résolution - Cas d’Alcatel," Revue d'Économie Financière, Programme National Persée, vol. 72(3), pages 317-336.
    • Handle: RePEc:prs:recofi:ecofi_0987-3368_2003_num_72_3_4886
    DOI: 10.3406/ecofi.2003.4886
    Note: DOI:10.3406/ecofi.2003.4886
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M52 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M52 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects

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