Rörlig ersättning till VD : En kvantitativ studie om de eventuella sambanden mellan rörlig ersättning och företagets lönsamhet, storlek samt andel personal anställda i utlandet

Sammanfattning: Date:                        2020-06-08 Level:                       Bachelor thesis in Business Administration, 15 cr Institution:              School of Business, Society and Engineering, Mälardalen University Authors:                  Alexandra Nilsson Becker (95/03/27), Isabella Orrholm (95/04/04), Michelle Karlsson (97/07/22)                                                             Title:                        Variable remuneration to the CEO Tutor:                      Esbjörn Segelod Keywords:               Variable remuneration, CEO, profitability, multinational, company size.                   Purpose:                  The purpose of the study is to investigate, in Swedish listed companies, the possible relationship between variable remuneration to the CEO and the company's profitability, the size of the company and the proportion of employees outside Sweden's borders. Method:                  Quantitative approach where data was collected from 167 Swedish listed companies' annual reports. A population survey was conducted with secondary analysis. Data processing was performed with multiple regression. Conclusion: The study found a strong relationship between variable remuneration to the CEO and company size. The relationship between the proportion of employees outside Sweden's borders and remuneration to the CEO was also positively significant. No reliable relationship was noted between profitability and variable remuneration to the CEO. The study's results are largely in line with previous research, however, it is noted that the results cannot be fully explained with the variables covered by the study.