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Summary This paper analyzes the characteristics of Dutch pay arrangements. We show that (1) studying executive compensation outside the Anglo-American countries adds insights to the pay for performance literature, (2) pay for performance relations are different for various types of executives and for various compensation components, (3) attention to the methodological treatment of conditional stock...
Although agreement on the positive sign of the relationship between corporate social and financial performance is observed in the literature, the mechanisms that constitute this relationship are not yet well-known. We address this issue by extending management’s stakeholder theory by adding insights from psychology’s prospect decision theory and sociology’s resource dependence theory. Empirically,...
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