Internal and external determinants of the use of supplementary pension plans in manager compensation
Lorenzo Revuelto-Taboada,
Marcelo Duques-Ospina
Abstract:This study scrutinizes the use of supplementary pension plans (SPPs) in the executive compensation strategies of multinational and multi-Latin firms. The proposed analysis focuses on the internal and external factors that may influence the implementation of SPPs and their role in attracting, retaining, and motivating strategically valuable human capital in the form of executive managers. The analysis was based on in-depth interviews with a range of managers, representatives of multilateral institutions, resear… Show more
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