Abstract
As part of this research paper, we wanted to focus on a line of research rarely exploited in the French context, namely the relationship between executive compensation and corporate performance. In this context, the main objective of our study was to determine the impact of total compensation and the indexed performance on the future performance of the company.To investigate the relationship between executive compensation and corporate performance, we used multiple regressions pannel data over a period from 2007 to 2010. After empirical study on a sample of 92 French companies, we can draw the following conclusions:
The distribution of stock options to executives positively affects the accounting and financial performance of the company
Keywords: Executive compensation, French context, performance, stock options
Article Review Status: Published
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