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| Titre : |
Transparency in the Service of Ethics French and Canadian Legal Developments in Executive Compensation of Listed Companies |
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| Numéro : |
33 |
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| Année : |
2008 |
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| Volume : |
XIV |
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| Auteur(s) : |
Ivan TCHOTOURIAN |
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| Résumé : |
One of the demonstrations of the ethical preoccupation is the concern for transparency which characterizes companies today. Analyzing the evolution of company law, and French has clearly Canadian, this one testifies jointly of a growing place made for the transparency of the compensations for the managers of firms. In spite of some points of shadow, the French situation on the subject evolved and given way to a relatively complete pattern. While a Canadian law established the obligation of information about the compensation for managers, it is the law of financial markets that occupies an essential role in this domain. Indeed, the latter attaches special importance to the disclosure of the compensation for managers as is shown by the project of the Autorité des marchés financiers québécoise of March 29th, 2007. Nevertheless, the regime of disclosure of the compensation for managers of companies in the financial market in France and in Canada calls for the question of a potential dissension between transparency and ethics, a dissension the law of which would be the cause. |
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| Pages : |
175 - 201 |
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| DOI : |
https://www.cairn.info/revue-internationale-de-psychosociologie-2008-33-page-175.htm |
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| Type : |
Research paper |
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| Keywords : |
ethics, compensation, transparency, French corporate law, Canadian corporate law, dissension |
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| APA : |
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| Citations : |
1 |
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| CAIRN : |
https://www.cairn.info/revue-internationale-de-psychosociologie-2008-33-page-175.htm |
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