While the impending SEC rules on disclosure of the CEO Pay Ratio continues to generate headlines, the reality is that this ratio does not inform investors of anything useful. Compensation committees should focus instead on other ratios and disclosures that are 1) more revealing of corporate...

Published by The Conference Board in collaboration with Arthur J. Gallagher & Co., CEO and Executive Compensation Practices: 2015 Edition documents trends and developments on senior management compensation at companies issuing equity securities registered with the US Securities and Exchange...

This article compares and contrasts the differences in director compensation programs among various types of companies (including publicly traded companies, privately held companies, and non-profit organizations)

What effect, if any, does an ESOP have on a company's compensation philosophy and executive compensation plans and programs? Our firm recently conducted research in order to determine whether or not an ESOP materially alters compensation philosophy and executive compensation levels at public...

There have been substantial changes in executive compensation reported by companies in their 2009 proxy statements following an unprecedented drop in stock prices. This study reviewed 200 of the largest companies (by market capitalization) that comprise the S&P 500 Stock Index. We reviewed...

This study investigated the CEO Compensation system of the Canadian Financial Institutions. It attested the relationship between the CEO Compensation, the Firm Size, the Firm Performance, and the CEO Power, in the TSX/S&P index companies from the period 2005 to the period 2010. The totaled of...

This study investigates the relationship between the Chief Executive Officer (CEO) Cash Compensation and the CEO Power of the companies in the TSX/S&P index from the period 2005 to the period 2010. The totaled of the one hundred and twenty companies were selected through the stratified sampling...

The US leads the world in numerous economic indicators, including the levels of executive pay. There is a debate raging in the US and across the world as to the right level of executive compensation with the US being the epi-centre of this argument

Pay for board service is seeing some important shifts — in who sets it, how it is set, and, following two years of little growth, increases in basic fees along with the setting of ‘leadership premiums.'