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Role of Share Based Compensations in Romanian Environment

Author

Listed:
  • Petre Mihaela Cosmina

    („Constantin Brâncoveanu” University of Piteºti Faculty of Management Marketing in Economic Business)

Abstract

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.

Suggested Citation

  • Petre Mihaela Cosmina, 2011. "Role of Share Based Compensations in Romanian Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1634-1637, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:1634-1637
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumate2011p1.pdf
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    More about this item

    Keywords

    share-based payments; determinants; agency theory; firms’ characteristics; opportunistic behaviour;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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