| Titre | La participation des salariés aux résultats de l'entreprise : une étude fondée sur la centrale de bilans (1982-1986) | |
|---|---|---|
| Auteur | Philippe Girard | |
 |
Revue | Economie et prévision |
| Numéro | no 92-93, 1990/1-2 La formation des salaires : de la "loi du marché" aux stratégies des acteurs | |
| Page | 171-176 | |
| Résumé anglais |
Participation of Employers in Company Profits: A Study based on Data from the Balance Sheet Data File (1982-1986),
by Philippe Girard.
Wage-earners' participation in company profits has become more and more popular these past few years. Company profitability, and not company size, is the determining factor in the actual decision to opt for employee participation. The purpose of employee participation is not to replace wage increase, nor favoring wage moderation which can be the case with profit-sharing. Companies may however negotiate agreements providing for benefits for wage earners over and above the legal scheme. The more a company's profits are in the growing stage, the more advantageous it is for it to go beyond the legal threshold. The attributed sums are entirely tax-free and remain available for the company during eight years, thereby providing an unexpensive means of increasing the company's equity. Source : Éditeur (via Persée) |
|
| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1990_num_92_1_5168 |
