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Legal and accounting issues of manipulating the timing of stock option grants

Oppenheimer, Pete H. - In: Journal of Financial Crime 18 (2011) 1, pp. 63-75

themselves with guaranteed or excessive compensation by manipulating the terms of stock option grants that were included in their … compensation packages. This paper seeks to examine the legal, tax, and accounting issues that have evolved because of these suspect … illegal activities. Design/methodology/approach – The author presents the theory behind performance‐based compensation that is …

Persistent link: https://www.econbiz.de/10014865485

US “say‐on‐pay” legislation

Hemphill, Thomas A.; Lillevik, Waheeda - In: International Journal of Law and Management 51 (2009) 2, pp. 105-122

accountability; and suggest research questions pertaining to “say‐on‐pay” proposals and executive compensation for scholars to pursue … crux of the executive compensation issue. What is important is whether concerned shareholders have the ability to have … implement a corporate policy of equating appropriate executive compensation with managerial performance. Moreover, this …

Persistent link: https://www.econbiz.de/10014781550

Pay in the organic organisation

Bunning, Richard L. - In: Journal of Management Development 23 (2004) 7, pp. 648-663

Systems of pay have, appropriately, been the result of the demands of organisational structure. The complex hierarchical organisations of yesteryear were supported by the equally complex “factor analysis” system of pay administration. As organisational structures evolved into flatter,...

Persistent link: https://www.econbiz.de/10014882323

The order is rapidly fadin’

Strack, Mick - In: Journal of Property, Planning and Environmental Law 12 (2019) 1, pp. 19-34

increasingly vulnerable to climate change hazard. Issues of retreat from the coast, perhaps with compensation and incentives, will …

Persistent link: https://www.econbiz.de/10014900230

Salaryman Sudden Death Syndrome

Palumbo, Frederick A.; Herbig, Paul A. - In: Employee Relations 16 (1994) 1, pp. 54-61

Much current Japanese popular discussion centres on the sudden death, at an early age, of Japan′s hard‐working, white‐collar workers: Karoshi (death from overwork) – Salaryman′s Sudden Death Syndrome. Officially, it does not exist, as the government and big business are hesitant to...

Persistent link: https://www.econbiz.de/10014731476

CEO compensation as a process and a product of negotiation

Yao, Yongheng; Appelbaum, Steven H. - In: Corporate Governance: The international journal of … 9 (2009) 3, pp. 298-312

Purpose – The purpose of this paper is to extend our understanding of CEO compensation by looking into the CEO pay … field of CEO compensation study reveals several interesting findings. These models or perspectives provide valuable but … process model of CEO compensation is developed to fill in this gap. Findings – CEO compensation is a negotiation between a CEO …

Persistent link: https://www.econbiz.de/10014695075

Why stock‐based compensation poisons leadership

Denning, Stephen - In: Strategy & Leadership 41 (2012) 1, pp. 15-17

Purpose – This paper aims to present an interview carried out by Stephen Denning, who asks Roger L. Martin, the author of the recent explosive book Fixing the Game and Dean of Rotman School of Management at the University of Toronto, to explain why the private sector's 35‐year addiction to...

Persistent link: https://www.econbiz.de/10015016795

Developing Executive Compensation Programmes

Kuhns, James A.; Sawyer, Lawrence B. - In: Managerial Auditing Journal 9 (1994) 6, pp. 26-30

Executive compensation consultants develop compensation programmes through information gathered from documents and … interviews with key executives, along with an assessment of management processes and the existing compensation programmes. This … information gathering can be very costly. Argues that a good deal of the data required to establish compensation programmes can be …

Persistent link: https://www.econbiz.de/10014929445

Disclosure biases in proxy performance graphs

Bannister, James W.; Newman, Harry A. - In: Review of Accounting and Finance 5 (2006) 1, pp. 30-44

and higher insider director membership on the compensation committee of the board. Also, Z and t ‐statistics test whether … on the compensation committee. Moreover, the presence of insider directors on the compensation committee is associated … compensation committee. Originality/value – The results are consistent with managers using discretion over information disclosures …

Persistent link: https://www.econbiz.de/10014989497

An examination of the benefits for privately‐held and mutual insurers’ CEOs following an IPO

Napompech, Kulkanya; Kroll, Mark; Shelor, Roger - In: Managerial Finance 28 (2002) 12, pp. 63-81

This study examines compensation changes among top executives of formerly privately held stock insurers and mutual … insurers at the time around an initial public offering. This study explains how CEO compensation changes following an IPO …

Persistent link: https://www.econbiz.de/10014939658