Is pay related to performance in The Netherlands? An analysis of Dutch executive compensation, 2002–2006

被引：0
|
作者：
Gerwin van der Laan
Hans van Ees
Arjen van Witteloostuijn
机构：
[1] University of Antwerpen,
[2] Utrecht University,undefined
[3] Utrecht University School of Economics,undefined
[4] University of Groningen,undefined
来源：
De Economist | 2010年 / 158卷
关键词：
executive compensation; pay for performance; The Netherlands; G3; J3;
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摘要：
This paper analyzes the characteristics of Dutch pay arrangements. We show that (1) studying executive compensation outside the Anglo-American countries adds insights to the pay for performance literature, (2) pay for performance relations are different for various types of executives and for various compensation components, (3) attention to the methodological treatment of conditional stock (option) grants is important, and (4) researchers should go beyond stock market performance indicators to detect the performance relatedness of pay. All in all, a myriad of pay-performance relationships has been found for the Dutch case, when the above is accounted for.
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页码：123 / 149
页数：26
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