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Analyse des rémunérations des dirigeants de sociétés suisses cotées en bourse entre 2007 et 2012

Author

Listed:
  • Isakov, Dusan
  • Parietti, Simone

Abstract

Cet article analyse les rémunérations des dirigeants des sociétés suisses cotées en bourse entre 2007 et 2012. Dans un premier temps, nous exposons les différentes composantes du revenu ainsi que le rôle de chaque élément avant de jeter un regard critique sur le contenu informationnel des rapports de gestion en matière de rémunération. Nous présentons ensuite le contenu de la base de données que nous avons constituée à partir des informations publiées par les entreprises. L'article propose également une analyse descriptive des rémunérations des dirigeants percevant le revenu le plus élevé au sein de chaque société. Elle met notamment en évidence la relation positive existant entre le montant des rémunérations et la taille des entreprises.

Suggested Citation

  • Isakov, Dusan & Parietti, Simone, 2014. "Analyse des rémunérations des dirigeants de sociétés suisses cotées en bourse entre 2007 et 2012," FSES Working Papers 449, Faculty of Economics and Social Sciences, University of Freiburg/Fribourg Switzerland.
    • Handle: RePEc:fri:fribow:fribow00449
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    More about this item

    Keywords

    rémunérations; dirigeants; performance; bonus; actions; options; rapports annuels; base de données;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution

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