Purpose – Examines new SEC guidelines for the reporting of “Executive Compensation and Related Party Disclosure”. Design/methodology/approach – The study discusses the new SEC guidelines for the reporting of “Executive Compensation and Related Party Disclosure”. Findings – The...

Purpose – This paper discusses perquisites for executives. Design/methodology/approach – This as a viewpoint paper in which the authors discuss perquisites for executives. Findings – Not only must the amounts of compensation, perquisites in particular, be listed, the Compensation Committee...