Bibliographie sélective OHADA

With growing importance attached to the notion of executive remuneration, OHADA’s policy makers have also considered the concept as a fundamental element in any corporate governance system. In this regard, they have put in place a policy framework that regulates executive remuneration within OHADA’s corporate system to ensure that executive benefits are appropriate and lawful to enable directors remain objective in respect of their fiduciary duties towards the company. This paper discusses executive remuneration as an aspect of corporate governance under OHADA's corporate system. In doing so, the paper describes the executive remuneration policy under OHADA's corporate system and makes an appraisal of the abovementioned policy with the goal of stating its potential and limitation as well as proposing a reform that will guarantee its effectiveness as a mechanism in ensuring good corporate governance.