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Las retribuciones variables de los directivos

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Abstract

El documento trata de los métodos de retribución variable que se han generalizado en los últimos tiempos. Pone de manifiesto el papel que han jugado en los escándalos financieros y en la gestación de la crisis y analiza la propuesta de John Roberts de incentivos débiles, fundamentándola en aspectos no cuantitativos ni directamente financieros.

Suggested Citation

  • Rosanas, Josep Maria, 2013. "Las retribuciones variables de los directivos," IESE Research Papers D/1077, IESE Business School.
    • Handle: RePEc:ebg:iesewp:d-1077
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    File URL: http://www.iese.edu/research/pdfs/WP-1077.pdf
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    1. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    2. Bruno S. Frey & Margit Osterloh, "undated". "Yes, Managers Should be Paid Like Bureaucrats," IEW - Working Papers 187, Institute for Empirical Research in Economics - University of Zurich.
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    4. Baker, George P, 1992. "Incentive Contracts and Performance Measurement," Journal of Political Economy, University of Chicago Press, vol. 100(3), pages 598-614, June.
    5. Murphy, Kevin J., 1999. "Executive compensation," Handbook of Labor Economics, in: O. Ashenfelter & D. Card (ed.), Handbook of Labor Economics, edition 1, volume 3, chapter 38, pages 2485-2563, Elsevier.
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    More about this item

    Keywords

    Incentivos; remuneración variable; ética; congruencia de objetivos;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M52 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects

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