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首页> 外文期刊>Corporate Board: Role, Duties & Composition >RELATIONSHIP BETWEEN DIRECTORS’ COMPENSATION AND BUSINESS PERFORMANCE: ONE ISSUE TO DEBATE
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RELATIONSHIP BETWEEN DIRECTORS’ COMPENSATION AND BUSINESS PERFORMANCE: ONE ISSUE TO DEBATE

机译：董事薪酬与业务绩效之间的关系：一个问题待解决

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摘要

The compensation received by directors has attracted the interest on good corporate governance practices related to remuneration matters, with particular emphasis on the need to link the remuneration of directors and the business performance. However, the question remains whether this relationship is being implemented or, on the contrary, we must address through other measures that encourage directors’ remunerations more in line with the shareholders’ interests. The analysis of a sample of 76 Spanish firms over the period 2004-2009 shows the existence of this relationship if book based indicators are taken as a reference. However, this relation does not exist with those indicators made according to market data. These results should make researchers and regulators think about the need for new ways of remuneration that convey confidence to compensation systems.
机译：董事获得的报酬引起了与薪酬问题有关的良好公司治理实践的兴趣，尤其强调了将董事薪酬与业务绩效联系起来的必要性。但是，问题仍然在于这种关系是否正在得到执行，或者相反，我们必须通过其他措施来解决，以鼓励董事的薪酬更符合股东的利益。对2004年至2009年期间的76家西班牙公司的样本进行的分析表明，如果以基于账簿的指标为参考，则存在这种关系。但是，这种关系与根据市场数据得出的那些指标不存在。这些结果应使研究人员和监管者考虑是否有必要采用新的薪酬方式来向薪酬体系传达信心。

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