This chapter is about how Nigeria's public financial system stacks up against international standards, the better to see current institutions and their capacities in a wider perspective. The purpose is not to demonstrate that Nigeria falls short of international best practice, but rather to show...

Due to recent drops in the stock market, many U.S. publicly traded companies are considering repricing stock options for their executives. Companies must balance the need to attract and retain executives with shareholder interests, since repricings effectively separate the interests of...

Recent stock price drops have prompted many directors to consider repricing stock option awards. Companies must balance the need to attract and retain executives with shareholder interests, along with many other governance issues. Option repricing should only be used as a last resort, subject to...

New and updated information on the laws and regulations affecting executive compensation Now in a thoroughly updated Fourth Edition, The Compensation Committee Handbook provides a comprehensive review of the complex issues challenging compensation committees that face revised executive...