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La rémunération des dirigeants sous forme d'actions et de stock-options

  • Philippe Desbrières

    ()

    (Université de Bourgogne LATEC/FARGO)

Cet article vise à alimenter les réflexions ayant actuellement cours sur le bien fondé de ces formules de rémunérations, en portant un intérêt particulier aux pratiques observées, à leurs finalités et à leurs conséquences économiques, politiques, sociales, culturelles... finalement à leur dimension éthique. Se référant au courant téléologique de la pensée éthique, sont étudiées dans une première section les conséquences pour les actionnaires, qui en prennent la décision, de l'adoption de ces formules de rémunération. L'analyse est poursuivie du point de vue d'autres parties prenantes (dirigeants, salariés, prêteurs...).

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Paper provided by Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations in its series Working Papers CREGO with number 1001102.

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Length: 7 pages
Date of creation: Nov 2000
Date of revision:
Publication status: published in Rapport moral sur l'argent dans le monde, Paris, Editions Montchrestien, 2000, p.281-286.
Handle: RePEc:dij:wpfarg:1001102
Note: article publié dans Rapport moral sur l'argent dans le monde, Paris, Editions Montchrestien, 2000, p.281-286.
Contact details of provider: Postal: 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France

Order Information: Postal: Angèle Renaud, CREGO, 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
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  1. Philippe Desbrières & Sylvie Saint-Onge & Michel Magnan, 2000. "Les plans d'option sur actions:théorie et pratique," Working Papers CREGO 1000102, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  2. 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.
  3. Gérard Charreaux & Philippe Desbrières, 1997. "Gouvernance des entreprises:valeur partenariale contre valeur actionnariale," Working Papers CREGO 0970801, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
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