Executive Remuneration in the UK and its Relevance to Corporate Governance

Executive remuneration and its relevance to corporate governance is a broad topic which has drawn a remarkable amount of research focus. This paper aims to provide an insightful and up-to-date complement to existing literature particularly with respect to short-term executive remuneration and corpor...

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Main Author: Korambayil, Felys
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2009
Online Access:https://eprints.nottingham.ac.uk/22953/
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author Korambayil, Felys
author_facet Korambayil, Felys
author_sort Korambayil, Felys
building Nottingham Research Data Repository
collection Online Access
description Executive remuneration and its relevance to corporate governance is a broad topic which has drawn a remarkable amount of research focus. This paper aims to provide an insightful and up-to-date complement to existing literature particularly with respect to short-term executive remuneration and corporate governance practices specifically in the UK. This study initially provides an overview of the main theoretical concepts related to executive remuneration and then examines the pay-performance link. It also attempts to observe the effect of various other determinants of total executive remuneration on a sample of fifty companies from the FTSE 100 index. The study also inspects the pay-performance relationship using various components like director base salary/fees, benefits and emoluments as well as variations of executive pay like average director remuneration and HPD remuneration. The results of this study are in line with prior research conducted in this field. The regression results indicate that firm performance has a significant impact on executive remuneration. Another significant determinant of executive pay was found to be the firm size variable which indicated that the level of executive pay increases with firm size. The findings of the study also suggest that corporate governance variables, measuring board characteristics like the size and proportion of non-executive directors on the board as well as the remuneration committee have an equally significant impact on the determination of executive remuneration. This study also sheds light on the corporate governance issues, mechanisms and recent reforms that have an effect on executive remuneration practices. Hence, this research focuses on executive remuneration practices prevalent in the UK and its relevance to corporate governance.
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spelling nottingham-229532018-01-19T21:59:07Z https://eprints.nottingham.ac.uk/22953/ Executive Remuneration in the UK and its Relevance to Corporate Governance Korambayil, Felys Executive remuneration and its relevance to corporate governance is a broad topic which has drawn a remarkable amount of research focus. This paper aims to provide an insightful and up-to-date complement to existing literature particularly with respect to short-term executive remuneration and corporate governance practices specifically in the UK. This study initially provides an overview of the main theoretical concepts related to executive remuneration and then examines the pay-performance link. It also attempts to observe the effect of various other determinants of total executive remuneration on a sample of fifty companies from the FTSE 100 index. The study also inspects the pay-performance relationship using various components like director base salary/fees, benefits and emoluments as well as variations of executive pay like average director remuneration and HPD remuneration. The results of this study are in line with prior research conducted in this field. The regression results indicate that firm performance has a significant impact on executive remuneration. Another significant determinant of executive pay was found to be the firm size variable which indicated that the level of executive pay increases with firm size. The findings of the study also suggest that corporate governance variables, measuring board characteristics like the size and proportion of non-executive directors on the board as well as the remuneration committee have an equally significant impact on the determination of executive remuneration. This study also sheds light on the corporate governance issues, mechanisms and recent reforms that have an effect on executive remuneration practices. Hence, this research focuses on executive remuneration practices prevalent in the UK and its relevance to corporate governance. 2009-09 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/22953/1/Full_Dissertation.pdf Korambayil, Felys (2009) Executive Remuneration in the UK and its Relevance to Corporate Governance. [Dissertation (University of Nottingham only)] (Unpublished)
spellingShingle Korambayil, Felys
Executive Remuneration in the UK and its Relevance to Corporate Governance
title Executive Remuneration in the UK and its Relevance to Corporate Governance
title_full Executive Remuneration in the UK and its Relevance to Corporate Governance
title_fullStr Executive Remuneration in the UK and its Relevance to Corporate Governance
title_full_unstemmed Executive Remuneration in the UK and its Relevance to Corporate Governance
title_short Executive Remuneration in the UK and its Relevance to Corporate Governance
title_sort executive remuneration in the uk and its relevance to corporate governance
url https://eprints.nottingham.ac.uk/22953/