[ Le partage de la valeur ajoutée entre capital et travail ]
Volume 66, Issue 1, April 2023, Pages 198–206
Nabaoui Ahmed1
1 Chercheur dans le Département: Economie et Gestion, FSJES Mohemmedia, University Hassan II, Morocco
Original language: French
Copyright © 2023 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Our article seeks to address the links between financial performance and internal human performance, depending on the ownership structure. The latter is apprehended via the variables (concentration of capital nature of shareholding). Financial performance will be represented by the «Return On Assets» variable, while internal human or social performance will be represented by the «share of personnel costs in added value» variable. We will also be interested in deducing how to shift the distribution of added value between the two factors (capital and labor) in our sample. We will use the «R» software to analyze the links between the explanatory variables and the variable to be explained «labour compensation». The results indicate a negative effect of the main majority shareholder on internal social performance. Again, companies show a certain reluctance to increase wages in parallel with the increase in value added, The results of our model again confirm a positive and non-significant link between internal financial and human performance.
Author Keywords: Financial performance, internal social performance, inequality, salary, dividend.
Volume 66, Issue 1, April 2023, Pages 198–206
Nabaoui Ahmed1
1 Chercheur dans le Département: Economie et Gestion, FSJES Mohemmedia, University Hassan II, Morocco
Original language: French
Copyright © 2023 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
Our article seeks to address the links between financial performance and internal human performance, depending on the ownership structure. The latter is apprehended via the variables (concentration of capital nature of shareholding). Financial performance will be represented by the «Return On Assets» variable, while internal human or social performance will be represented by the «share of personnel costs in added value» variable. We will also be interested in deducing how to shift the distribution of added value between the two factors (capital and labor) in our sample. We will use the «R» software to analyze the links between the explanatory variables and the variable to be explained «labour compensation». The results indicate a negative effect of the main majority shareholder on internal social performance. Again, companies show a certain reluctance to increase wages in parallel with the increase in value added, The results of our model again confirm a positive and non-significant link between internal financial and human performance.
Author Keywords: Financial performance, internal social performance, inequality, salary, dividend.
Abstract: (french)
Notre article cherche à traiter les liens existants entre la performance financière et celle humaine interne, en fonction de la structure de propriété. Cette dernière, est appréhendée via les variables (concentration du capital nature d’actionnariat). La performance financière sera représentée par la variable « Return On Assets », alors que celle humaine ou sociale interne sera représentée par la variable « part des charges de personnel dans la valeur ajoutée ». Nous nous intéresserons aussi, à déduire comment déplacer la répartition de la valeur ajoutée entre les deux facteurs (capital et travail) de notre échantillon. Nous utiliserons le logiciel «R», pour analyser les liens existants entre les variables explicatives et la variable à expliquer « la rémunération du travail ». Les résultats renseignent à un effet négatif de L’actionnaire principal majoritaire, sur la performance sociale interne. Encore, les entreprises montrent une certaine réticence à augmenter les salaires parallèlement à l’augmentation de la valeur ajoutée, Les résultats de notre modèle confirment encore un lien positif et non significatif entre la performance financière et humaine interne.
Author Keywords: Performance financière, performance sociale interne, inégalité, salaire, dividende.
How to Cite this Article
Nabaoui Ahmed, “The division of added value between capital and labor,” International Journal of Innovation and Scientific Research, vol. 66, no. 1, pp. 198–206, April 2023.
