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Author: | Watson, R. |
Title: | An empirical analysis of financial and non-financial managers' remuneration in small and medium-sized UK enterprises. |
Journal: | Accounting and Business Research
1994 : SPRING, VOL. 24:94, p. 176-188 |
Index terms: | PAY MANAGERS MEDIUM-SIZED BUSINESSES SMALL BUSINESS UNITED KINGDOM |
Language: | eng |
Abstract: | This paper examines empirically the influences on managerial remuneration in a sample of 97 UK small and medium-sized enterprises (SMEs). The empirical analysis, based on data obtained from interviews with middle (i.e. non-director level) managers and the published financial records of their employing firms lodged at Companies House, examines the relative explanatory power of a number of human capital, job/firm specific and external labour market variables. |
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