期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2011
卷号：11
期号：1
语种：English
出版社：Ovidius University Press
摘要：The article aims to identify the role of share-based compensations.The authors find many studies that consider a positive role of share-based compensation for alignment of agent and principal interests. Studying the determinants of share-based compensation,the article provides relevant information to,mainly,owners and management about the circumstances which use of share-based payment and brings efficiency to the firm. The authors also,presents the scope of IFRS 2 Share –Based Payment,and identifies share-based payment arrangements in a business combination between owners and managers. The article provides the results of a quantitative approach,conducted with statistical correlation and regression analysis in order to understand the variables relation and finding out how companies’ characteristics are related to a proper remuneration plan in Romania.
