پاداش اجرایی و عملکرد شرکت
ترجمه نشده

پاداش اجرایی و عملکرد شرکت

عنوان فارسی مقاله: کمیته های پاداش، پاداش اجرایی و عملکرد شرکت در اندونزی
عنوان انگلیسی مقاله: Remuneration committees, executive remuneration, and firm performance in Indonesia
مجله/کنفرانس: هلیون – Heliyon
رشته های تحصیلی مرتبط: مدیریت
گرایش های تحصیلی مرتبط: مدیریت کسب و کار، مدیریت اجرایی
کلمات کلیدی فارسی: کسب و کار، کمیته های پاداش، پاداش، عملکرد شرکت
کلمات کلیدی انگلیسی: Business، Remuneration committee، Remuneration، Firm performance
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus – Master Journals List
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.heliyon.2020.e03452
دانشگاه: Universitas Airlangga, Jalan Airlangga 4-6, Gubeng, Surabaya 60115, Indonesia
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2020
ایمپکت فاکتور: 1.646 در سال 2019
شاخص H_index: 11 در سال 2020
شاخص SJR: 0.426 در سال 2019
شناسه ISSN: ۲۴۰۵-۸۴۴۰
شاخص Quartile (چارک): Q1 در سال 2019
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 11
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
آیا این مقاله مدل مفهومی دارد: ندارد
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: دارد
کد محصول: E14638
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست انگلیسی مطالب

Abstract


۱٫ Introduction


۲٫ Hypotheses development


۳٫ Method


۴٫ Results and discussion


۵٫ Conclusions


Declarations


References

نمونه متن انگلیسی مقاله

Abstract


Indonesia is currently in the process of mandating the establishment of Remuneration Committees (RCs) for all listed companies. However, little is known about the effectiveness of RCs in Indonesia. This study sheds light on this issue, by examining the relationships between RCs, executive and board of director remuneration, and firm performance in Indonesia. This study uses 847 observations of firms listed on the Indonesian Stock Exchange (IDX) during 2014–۲۰۱۷٫ Our results indicate that RCs are positively related to executives remuneration and firm performance. In particular, higher remuneration is only linked to higher performance in firms that have established a remuneration committee. This study documents the interactions between RCs, remuneration levels of senior company officers and firm performance in an emerging market setting with voluntary formation of RCs. This study has implications for regulators and company management in Indonesia (and other emerging markets), as the existence of remuneration committees is found to be associated with more effective remuneration packages and higher firm performance.


Introduction


The existence of various cases of major corporate failures, such as WorldCom, Enron, and Satyam (often called “Enron India”), has caused considerable concern among investors and regulators. To alleviate these concerns and provide investors with increased confidence in financial investments, authorities have introduced initiatives to improve internal control structures of corporations. In Indonesia, this process started in 2000, with the introduction of the Code for Good Corporate Governance issued by the National Committee on Corporate Governance. A subsequent version was issued in 2006 promoting the voluntary establishment of certain board committees, such as audit, nomination and remuneration, risk policy and corporate governance committees. The most recent edition of the Indonesian Corporate Governance Manual, issued in June 2018, states that listed companies “must have” audit, nomination and remuneration committees. This shift in focus from voluntary formation of board committees to mandatory formation is interesting, as little to no research has been conducted in Indonesia about the effectiveness of such committees. This study helps to address this issue by examining the role of the remuneration committee on the remuneration practices of senior company officers and its associated effect on firm performance.

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