文章基本信息

标题：INFLUENCIA DEL SAY-ON-PAY COMO MECANISMO DE GOBIERNO CORPORATIVO EN LAS EMPRESAS COTIZADAS ESPAÑOLAS
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作者：Gabriel Lozano-Reina ; Gregorio Sánchez-Marín ; J. Samuel Baixauli-Soler 等
期刊名称：UCJC Business and Society Review
电子版ISSN：2659-3270
出版年度：2019
卷号：16
期号：4
页码：68-131
DOI：10.3232/UBR.2019.V16.N4.02
出版社：Universidad Camilo José Cela
其他摘要：The Say-on-Pay (SOP) is considered as a corporate governance mechanism which allows shareholders to vote on executive compensation in listed firms. Using a sample of 113 Spanish firms from 2011 to 2018, this paper analyzes the main effects of SOP on executive compensation considering the different vote typologies. After that, it empirically examines how the implementation of SOP affect executive compensation design.