Title

Executive compensation and agency costs in Germany

Authors

Authors

J. A. Elston;L. G. Goldberg

Abbreviated Journal Title

J. Bank Financ.

Keywords

executive compensation; corporate governance; Germany; agency; EMPIRICAL-ANALYSIS; PERFORMANCE; OWNERSHIP; DETERMINANTS; FIRM; Business, Finance; Economics

Abstract

With the growth of international mergers like DaimlerChrysler, interest in executive compensation practices abroad, particularly in Germany, has increased. Using unique data sources for Germany, we find that similar to US firms, German firms also have agency problems caused by the separation of ownership from control, with ownership dispersion leading to higher compensation. In addition, there is evidence that bank influence has a negative impact on compensation. (C) 2003 Elsevier Science B.V. All rights reserved.

Journal Title

Journal of Banking & Finance

Volume

27

Issue/Number

7

Publication Date

1-1-2003

Document Type

Article

Language

English

First Page

1391

Last Page

1410

WOS Identifier

WOS:000183655600008

ISSN

0378-4266

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