Understanding CEO compensation plans is a continuing challenge for directors and investors. The disclosure of these plans is dictated by SEC rules that rely heavily on the “fair value” of awards at the time they are granted. The problem with these numbers is that they are static and do not...

Purchasing Performance Measurement" Challenge -- Purchasing Performance Measurement at the Level of Commodity Groups -- Excursus: Concepts for Increasing Purchasing Performance in Corporate Practice -- Purchasing Performance Measurement on the Procurement Organization Level -- Supplier...

In recent years, purchasing performance measurement has steadily gained in importance in theory and practice. Yet, in many cases, the focus still remains on cost items, especially savings. Moreover, reported performance ratios in purchasing are frequently called into question in terms of their...