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Lize-Mari van Wyk,Nicolene Wesson
AbstractOrientation: Executive remuneration remains a controversial topic. A major concern is the perceived misalignment of executive remuneration with company performance. Key performance indicators (KPIs) represent the strategic focus areas that drive ...
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Magda Bezuidenhout
AbstractPurpose: The dissatisfaction with executive remuneration worldwide has increased because it is generally believed to have been instrumental to the 2008 Global Economic crisis. Central to this is the apparent unsatisfactory relationship between bu...
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Gretha Steenkamp,Nicolene Wesson
AbstractOrientation: Institutional theory proposes that companies respond to environmental factors (such as changes in accounting requirements and the economy) in order to gain or retain legitimacy. As such, environmental factors can affect executiv...
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Chii-Shyan Kuo and Shih-Ti Yu
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Andre Luiz Carvalhal da Silva,Alisson Chen Yi Chien
Pág. 481 - 502
The aim of this study is to identify the relationship between executive compensation, firm value and performance in Brazil. The literature provides mixed results but most studies show that firms with higher executive compensation tend to have greater val...
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Linda van Schalkwyk,Rudie Nel
AbstractThe concept ?independent contractor? is one of the more contentious concepts contained in the Fourth Schedule to the Income Tax Act 58 of 1962, as amended. The classification of a person rendering services as either an ?employee? or an ?independe...
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Samuel Bradley
AbstractThe goal of this research was to determine, in a South African context, whether there is any correlation between chief executive officer compensation and the performance of the company. For the purposes of the research, the compensation of chief ...
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Patrick Tait, Martin Loosemore
Pág. 7 - 16
This paper compares the compliance level of Australian StockExchange (ASX) listed construction and non-constructioncompanies with the ASX Corporate Governance Council (CGC)recommendations on sound corporate governance. It alsoexamines the difference in b...
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Ben Marx
AbstractSouth Africa boasts a vibrant higher education sector, with more than a million students enrolled in its higher education institutions. These institutions constitute highly complex organisations, with many and varied stakeholders and with budgets...
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I. B. Hipkin
AbstractIn this article I seek to determine those organizational and individual factors which best predict executive remuneration. I describe how a pilot study was used to test a variety of factors and to eliminate those which were clearly poor predictor...
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