ASSIGNMENT代写

Case Analysis 代写:高管薪酬

2016-12-30 16:37



虽然有声称提供高管薪酬是一个意味着确保适当的治理的企业实体,然而一些该领域的理论和实证研究发现负面关系管理的薪酬和公司治理的违反的发病率。Leimsider(2006)的观点,这是由于这一事实,高管薪酬可能被视为两剑,不仅确保公司治理目标的成就,可能有时也扭曲了公司治理目标在一个组织。Guttierez,(2003)指出,不同的研究人员指出,提供有竞争力的薪酬将高层管理人员的薪酬与企业组织的性能的主导因素之一,已经导致公司治理的发病率不断增长。这样的研究集中在本质上是伟大和诅咒是无法满足,在大多数情况下增加资金供应通过提供激励和奖金沉溺业务组织的高级官员沉溺于创造性会计,他们隐藏真正的业务性能的业务组织和描述误导的结果描述的财务报表来放大个人福祉(墨菲,2005)。

贝克(1999)强调,作为企业组织周围的投机性交易增加随着时间的流逝,高管薪酬可能是转折点,确保公司治理。这是由于这样的事实,如果一个组织为其管理人员提供合理的补偿,他们将工作充满热情和承诺实现公司的长期目标,但如果情况是他们充分发挥其能量在实现公司的长期目标然而他们越来越低于他们的伴侣进入类似的组织,这种情况会导致对感觉,是没有办法生产的任何意思。Letza et al .,(2004)指出,这是最相关的公司治理的发病率。

Case Analysis 代写:高管薪酬

Although there are claims that the provision of executive compensation is a mean that ensure the proper governance of the corporate entities, however some of the theorists and empirical studies in the field have found negative relationship between the management's compensation and the incidence of the violation of the corporate governance. Leimsider, (2006) is of the opinion that this is due to the fact that the executive compensation may be regarded as a two way sword that not only ensure the accomplishment of corporate governance objective but may sometime also distort the corporate governance objective within an organization. Guttierez, (2003) has pointed out that different researchers have pointed out that the provision of competitive remuneration and aligning the compensation of the top management with the performance of the business organization is one of the dominant factors that have been resulting in the ever-mounting incidence of corporate governance. Such studies that have focused on the fact that essentially great and curse is incapable of satisfaction and in most of the cases increase money provision through the provision of incentives and bonuses are indulging the top official of business organizations to indulge in creative accounting where they hide the true business performance of their business organizations and portray misleading results that are portrayed in the financial statement just to magnify the personal well-being (Murphy, 2005).
Baker (1999) has stressed that as the speculative transactions surrounding the business organization are increasing with the passage of time, the executive compensation could be the turning point to ensure the corporate governance. This is due to the fact that if an organization provide fair compensation to its managerial staff they will work with full zeal and commitment to realize the firm's long-term goals, however if the case is that they are exerting their full energies in accomplishing the firm's long-term goals however what they are getting are below what their mates gets in comparable organization, such a situation will led towards feeling that are no way productive by any mean. Letza et al., (2004) has pointed out that this has been associated with most of the incidence of the corporate governance.