DOI: 10.5176/2010-4804_2.1.169
Authors: Karina Sopp, Josef Baumüller
Abstract:
This paper analyzes the remuneration policy in Austrian listed companies and compares it with the requirements of national corporate governance guidelines. The analysis is focused on the development of both disclosure and design of the compensation of the members of the management board. Key findings suggest considerable room for improvement of the regulations both on reporting and design of remuneration policy.
Keywords: Financial Reporting; Corporate Governance; Remuneration Policy; Variable Compensations
Updating...