Aanbevelingen

Als gevolg van de beperkingen van dit onderzoek, kunnen er ook aanbevelingen worden gedaan voor vervolg onderzoek. In de beperkingen is aangegeven dat dit onderzoek gebruikt heeft gemaakt van een dataset van het jaar 2009. In vervolg onderzoek zou er gebruik gemaakt kunnen worden van een dataset van meerdere jaren. Hierdoor kunnen er vergelijkingen worden gemaakt tussen de jaren en zullen de resultaten wellicht ook consistenter worden (Kanagaretnam et al., 2011; Tosi & Greckhamer, 2004). In een vervolg onderzoek zouden ook de andere beloningscomponenten kunnen worden meegenomen (Tosi & Greckhamer, 2004; Khurana, 2002). Voornamelijk de aandelen en aandelenopties kunnen een significant deel uitmaken van het beloningscontract. In dit onderzoek zijn die achterwegen gelaten. Daarnaast zou de dataset met andere landen kunnen worden uitgebreid. Dit kan met name op de culturele dimensies verdieping geven van de inzichten.

De controle variabele met betrekking tot de corporate governance structuur zouden anders kunnen worden toegepast in een nader onderzoek. Corporate governance heeft veel invloed op de beloningsstructuur (Li & Harrison, 2008). De eigenaarstructuur is in dit onderzoek ook niet meegenomen. Uit eerder onderzoek blijkt dat dit invloed heeft op de beloning (Jenkinson & Mayer, 1992). Uit eerder onderzoek is ook gebleken dat de CEO eigenschappen invloed kan hebben op de beloningen. In dit onderzoek zijn geen CEO eigenschappen meegenomen. In een vervolg onderzoek zou dit een toevoeging kunnen zijn aan een onderzoek.

Zoals al eerder in de beperkingen vermeld is, kan de belasting vorm in een land ook van invloed kunnen zijn. Naast dat dit als controle variabele mee zou kunnen worden genomen. Zou er in een vervolg onderzoek, onderzoek gedaan kunnen worden naar de invloed van de belastingtarieven op de bruto beloningen in verschillende landen. Hierbij kunnen de nationale cultuur dimensies ook worden meegenomen.

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BIJLAGE 1 OVERZICHT VAN DE BANKEN PER LAND