LA REMUNERATION DES DIRIGEANTS ET LAPERFORMANCE DE L’ENTREPRISE EN FRANCE

Yamina, Amarou; Mohamed, Bensaid

المجلة المغاربية للإقتصاد و المانجمت
Volume 3, Numéro 2, Pages 20-28
2016-09-30

La Remuneration Des Dirigeants Et Laperformance De L’entreprise En France

Auteurs : Yamina Amarou . Mohamed Bensaid .

Résumé

The empirical study of 35 French companies listed in the SBF 120 index over the period 2015 analysis if there is a significant link between the overall executive compensation and corporate performance, and then determines the relationship between the fixed part and the variable part of the remuneration with that performance. Contrary to expectations, our analysis showed that the level of executive remuneration of French is negatively related with the improvement of performance. And clearer, executive pay decreases with increasing financial performance, and even the bonus also depends on negative financial performance. While accounting performance measured by ROA does not affect earnings.