Top pay transparency in Europe: codes, convergence and clichés
作者： Sébastien Point , Shaun Tyson
DOI: 10.1080/09585190600640828
关键词: Economics 、 Transparency (behavior) 、 Convergence (relationship) 、 Accounting 、 Corporate governance 、 Institutional theory 、 Normative
摘要: Following the waves of corporate scandals and increasing attention to governance, transparency reporting on director-level pay has increased across Europe. This article examines extent convergence in laws, codes practices regard France, Germany, Switzerland UK. The paper analyses annual reports websites 23 companies, using institutional theory discuss coercive, normative mimetic pressures for that are revealed, not just laws each country, but also standardized wording relevant sections which have become cliches.
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