Les pratiques des firmes en matière de rémunération à long terme des dirigeants

Franck Bancel and Henri Philippe

Revue française de gestion, 2018, vol. N° 274, issue 5, 49-67

Abstract: This article presents long term executive compensation plans of European firms and more specifically, the financial, accounting and non-financial criteria measuring executives? objectives. After presenting the literature, our study shows that European companies use different criteria and do not only retain the share price. Finally, we show that the criteria to be applied must be contingent upon the firm?s situation and level of performance, the structure of its shareholding and executive characteristics.

Date: 2018
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