Elimma C. Ezeani
Regulating corporate directors' pay and performance: a comparative review.
Ezeani, Elimma C.; Williams, Elizabeth
This article looks at the practice and reform with regard to directors' pay and performance in Australia, the United Kingdom (UK) and Nigeria. It examines the use and impact of incentive plans, long-term, short-term, and performance-related, in compensating directors. Although all three jurisdictions can benefit from further reforms, this work finds that Australia's strong oversight of directors' pay and performance provide a more robust corporate governance strategy than the other two jurisdictions. It also argues that contrary to the UK's non-interventionist approach, without a robust regime for addressing directors' pay, the chances of corporate failure are increasingly greater. Emerging economies like Nigeria need even stronger oversight to attract much needed investment and maintain confidence in the Nigerian corporate sector.
EZEANI, E.C. and WILLIAMS, E. 2017. Regulating corporate directors' pay and performance: a comparative review. African journal of international and comparative law [online], 25(4), pages 482-506. Available from: https://doi.org/10.3366/ajicl.2017.0208
|Journal Article Type||Article|
|Acceptance Date||Nov 30, 2017|
|Online Publication Date||Nov 30, 2017|
|Publication Date||Dec 31, 2017|
|Deposit Date||Jan 25, 2018|
|Publicly Available Date||Jan 25, 2018|
|Journal||African journal of international and comparative law|
|Publisher||Edinburgh University Press|
|Peer Reviewed||Peer Reviewed|
|Keywords||Compensation; Corporate governance; Directors; Pay; Performance; Reform|
EZEANI 2017 Regulating corporate directors
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