주식회사의 이사의 보수에 대한 소고
Some legal thought on the executive pay
0
조회
0
다운로드
8
인용
0
참고문헌
키워드
초록
This Article has dealt with the executive pay in terms of its regulation and its regime by criticising various literatures and court decisions. I have tried argued, by the interpretation of Article 388 of the Commercial Code, that the simple approval of the general meeting of shareholders in the Code is incomplete and not enough to regulate the current issues in relation to managerial remunerations (including chief executive officers). It is notable that the developed countries like the United States, Germany, and Japan promulgated the relevant acts in order to regulate and control the executive pay as a realm of the Corporate Governance. They also have amended the appropriate regulation for the reasonable amount of executive pay considering their performance and the streng- thening of the disclosure obligation on the companies of the relevant information about the executive pay. In this regard, I strongly recommend that law reform have to be made to meet the current problem with regard to executive pay and the strengthening of disclosure obligation on the company by acceptance of the regime of the capital-market developed countries like the U.S. and the U.K. in order to tighten the clear and thorough Corporate Governance by the shareholders as well as invellors.
Abstract
This Article has dealt with the executive pay in terms of its regulation and its regime by criticising various literatures and court decisions. I have tried argued, by the interpretation of Article 388 of the Commercial Code, that the simple approval of the general meeting of shareholders in the Code is incomplete and not enough to regulate the current issues in relation to managerial remunerations (including chief executive officers). It is notable that the developed countries like the United States, Germany, and Japan promulgated the relevant acts in order to regulate and control the executive pay as a realm of the Corporate Governance. They also have amended the appropriate regulation for the reasonable amount of executive pay considering their performance and the streng- thening of the disclosure obligation on the companies of the relevant information about the executive pay. In this regard, I strongly recommend that law reform have to be made to meet the current problem with regard to executive pay and the strengthening of disclosure obligation on the company by acceptance of the regime of the capital-market developed countries like the U.S. and the U.K. in order to tighten the clear and thorough Corporate Governance by the shareholders as well as invellors.
참고문헌 (29)
- 이기수, "「회사법」 제8판" (2009), 박영사
- 이철송, "「회사법」 제17판" (2009), 박영사
- 정찬영, "「회사법강의」 제3판" (2003), 박영사
- 大森忠夫, "註釋會社法(4)" (1966), 有裴閣
- 吉本健一, "レクチャー 會社法" (2008), 中央經濟社
- 神田秀樹, "「會社法」 第10版" (2008), 有裴閣
- 弥永眞生, "「リガルマインド 會社法」 第11版" (2007), 有裴閣
- 田中成二, "「會社法詳論」 3全訂 (上)" (1982), 勁草書房
- 北澤正啓, "會社法新版" (2001), 靑林書院新社
- 上柳克郞, "新版 註釋會社法(6)" (1987), 有裴閣
- 大隅健一郞, "「會社法論」 上․中․下 II卷" (1991), 有裵閣
- 近藤光男, "「最新柱式會社法」 第3版" (2006), 中央經濟社
- 龍田 節, "會社法大要" (2007), 有裵閣
- 吉本, "判例 タイムズ No.948", ~
- "役員報酬の現象と課題(別冊商事法務192号)", ~
- Brian R. Cheffins, "Company Law: Theory, Structure and Operation", ~ (1997)
- John Scott, "「Corporate Business and Capitalist Classes」3rd ed." (1997)
- Paul L. Davies, "「Gower's Principles of Modern Company Law」 6th ed." (1997)
- 김화진, "주식회사 이사의 보수와 상법 제368조 제4항의 해석", 저스티스, (102), pp.52~64 (2008), 한국법학원
- 김화진, "이사의 책임과 경영판단의 법칙: 디즈니 판결", BFL, (15) (2006), 서울대학교 금융법센터
- 최병규, "적정한 이사의 보수를 위한 독일의 법개정과 유럽연합권고", 상사판례연구, 22(3), pp.359~395 (2009), 한국상사판례학회
- 최문희, "理事의 報酬에 관한 規定의 檢討", 법학논총, 24(3), pp.623~650 (2007), 법학연구소
- 弥永眞生, "取締役の 報酬額減額不支給に關する 一考察", 筑波法政, (16)
- Brian R. Cheffins, "The Metamorphosis of "Germany Inc.": The Case of Executive Pay", Am. J. Comp. L., 49
- Forbes, "Managerial Remuneration and Corporate Governance: A Review of the Issues, Evidence and Cadbury Committee Proposals", Accounting Bus. Res., 23, pp.331~ (1993)
- Jaclyn Braunstein, "Pound Foolish: Challenging Executive Compensation in the U.S. and the U.K.", Brooklyn J. Int'l L., 29
- Larry E. Ribstein, "Market vs. Regulatory Responses to Corporate Fraud: A Critique of the Sarbanes-Oxley Act of 2002", Journal of Corporation Law, 28, pp.1~ (2002)
- American Law Institute, "Principles of Corporate Governance: Analysis and Recommendations, 3A.05, Comment, P c", ~ (1994)
- Financial Services Authority, "Listing Rules, Combined Code, Code of Best Practice, Section 1, PP B1 - B3, Schedules A, B", ~ (2000)
