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The impact of remuneration governance on CEO overpayment: extending the behavioural agency theory
datasetposted on 24.03.2021, 11:32 by Barend DeyselBarend Deysel
The population of this study, the JSE top 100 represents approximately 95% of the total market capitalisation of the JSE All-Share Index. The research study collected secondary data on CEO remuneration and company performance sourced from both Refinitiv Eikon and companies’ annual reports and annual financial statements. Due to the lack of a credible SA database, given the importance of long term incentive-related remuneration data for research purposes, the data was painstakingly collected by hand from the annual financial statements and/or annual reports.