Pregledni rad
Oblici egzekutivnih naknada i njihova regulacija na razini preporuka
András Kecskés
; University of Pécs – Faculty of Law
Sažetak
The rising level of executive remuneration (compensation) is in the focus once again. Economist and legal analysts frequently come up with the question: “how shall the system of executive remuneration represent a sustainable structure of corporate conduct where the aspects of strategic approach ensures a long term development?” In 2008-2009 AIG’s remuneration scandal (also known as the bonus gate scandal) highlighted that the federal aid received by the financial institution partially served remuneration interests. In addition to the “bonus payments” made to the company’s own executives, the fact that AIG provided a portion of the federal aid to other financial institutions, including European banks, aroused general indignation. Meanwhile, the European Union (concerning the financial sphere) and Switzerland (concerning corporations generally) took a stand on reconsideration of the issue, even by limiting executive remuneration packages. This paper would like to review major theories on the application of remuneration packages and also the concerning regulation at the level of recommendations.
Ključne riječi
dobra praksa; bonus isplate; pretpostavke; preporuka; isplata; dionički udio
Hrčak ID:
124140
URI
Datum izdavanja:
27.6.2014.
Posjeta: 1.080 *