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| Author: | Point, S. Tyson, S. |
| Title: | Top pay transparency in Europe: codes, convergence and clichés |
| Journal: | International Journal of Human Resource Management
2006 : MAY, 17:5, 812 830 |
| Index terms: | pay corporate governance |
| Freeterms: | top executives |
| Language: | eng |
| Abstract: | In consequence of the revealed corporate scandals and increased visibility of corporate governance, the transparency of reporting on executive-level salaries has increased all over Europe. The authors consider the similarities of laws, codes and company level reporting practices regarding the executive-level pay in four countries: France, Germany, Switzerland and the UK. Annual reports and websites of 23 different companies are analyzed. The authors use the institutional theory in order to examine the coercive, normative, and mimetic pressures for convergence. The convergence is perceivable not only in the laws and codes of each country, but also in the terminology of the reports standardized vocabulary which have turned into clichés. |
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