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| Author: | Main, B. Johnston, J. |
| Title: | Remuneration committees and corporate governance |
| Journal: | Accounting and Business Research
1993 : VOL. 23:91A, p. 351-362 |
| Index terms: | PAY COMMITTEES UNITED KINGDOM |
| Language: | eng |
| Abstract: | Using a sample of 220 large publicly held British companies, this study examines the role of the remuneration committee in British boardrooms. Some 30 per cent of the sample reported having such a committee. A reported remuneration committee seemed to be associated with higher levels of pay and made no positive impact on the incentive structure of pay. This paper attempts to measure the extent to which the open and publicly disclosed existence of such committees has spread to British boardrooms, and to describe the composition and effect of remuneration committees where they can be seen to exist. |
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