New guidance on executive compensation disclosures
β Scribed by Robert W. Rouse; Thomas R. Weirich
- Publisher
- John Wiley and Sons
- Year
- 2007
- Tongue
- English
- Weight
- 72 KB
- Volume
- 18
- Category
- Article
- ISSN
- 1044-8136
No coin nor oath required. For personal study only.
β¦ Synopsis
Abstract
The issue of executive compensation upsets many stockholders. They don't think there is enough information about the process of compensating top management. And they feel they have very little influence over it.
Now the Securities and Exchange Commission has stepped into the fray, beefing up the disclosure requirements for executive compensation. What are the key features of the new rules? Β© 2007 Wiley Periodicals, Inc.
π SIMILAR VOLUMES
## Abstract The internal control requirements of the SarbanesβOxley Act (SOX) have been called the most significant change in public company auditing since the advent of the federal securities laws. But do the costsβor companies struggling to meet those requirementsβoutweigh the benefits of SOX? Th
In this study we examined the extent to which compensation method and public disclosure inΒ―uenced information search strategy and escalation of commitment. A laboratory experiment involving 182 student subjects employed a 3 (compensation: no-pay, salary, and contingent) by 2 (disclosure level: publi