Executive Compensation and Accounting Performance in French

Executive Compensation and Accounting Performance in French

Yamina Amarou

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Mohamed Bensaid

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α Univ.Sidi belabes, Algeria

Executive Compensation and Accounting Performance in French

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Abstract

The empirical study carried out on 37 French companies listed on the SBF120 index over the period 2015 analyzes the relationship between the accounting performance and the level of executive compensation. Our analysis demonstrated that the level of cash compensation (wages and bonuses) is affected by the size of the firm. In addition, it appears that certain governance variables negatively affect the level of executive compensation. In addition, and contrary to expectations, our results show that the ROA’s accounting performance does not affect compensation.

References

18 Cites in Article

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Yamina Amarou. 2017. \u201cExecutive Compensation and Accounting Performance in French\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 17 (GJMBR Volume 17 Issue D2): .

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GJMBR Volume 17 Issue D2
Pg. 9- 13

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

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Classification

GJMBR-D Classification: JEL Code: M41

Submission ReceivedDecember 10, 2016
Peer Review Double Blind
Handling Editor
Accepted January 1, 2017
Published January 15, 2017

Version of record

v1.2

Issue date

September 7, 2017

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Article Matrices

Total Score: 102

Country: Algeria

Subject: Global Journal of Management and Business Research - D: Accounting & Auditing

Authors: Yamina Amarou, Mohamed Bensaid (PhD/Dr. count: 0)

View Count (all-time): 144

Total Views (Real + Logic): 3310

Total Downloads (simulated): 1665

Publish Date: 2017 09, Thu

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Total Views: 3310

Total Downloads: 1665

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