Oceňování 2020, 13(3):3-17 | DOI: 10.18267/j.ocenovani.250

Total amount and structure of compensation for corporate executives: case study Germany

Jakub Mašek1, Radana Šmídová2
1 Ing. Jakub Mašek - doktorand; Katedra financí a oceňování podniku, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze
2 Ing. Radana Šmídová, Ph.D. - odborný asistent; Katedra financí a oceňování podniku, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze

The aim of this article is to examine development of total amount and structure of compensation for corporate executives. The article contains basic overview about the discussion concerning extent of corporate executive compensation and analysis of time series with particular focus on renumeration structure. As case study were for easy accessibility of data and similarity with Czech corporate environment chosen companies quoted on German stock indexes - DAX, MDAX and SDAX.

Keywords: Compensation; Remuneration; Remuneration structure; Income inequality
Grants and funding:

Článek je zpracován jako jeden z výstupů výzkumného projektu Fakulty financí a účetnictví VŠE, který je realizován v rámci institucionální podpory VŠE IP100040.

JEL classification: G39

Published: December 28, 2020  Show citation

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Mašek, J., & Šmídová, R. (2020). Total amount and structure of compensation for corporate executives: case study Germany. Oceňování, 13(3-4), 3-17. doi: 10.18267/j.ocenovani.250
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