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...

With shareholder (and election year) outrage over top executive pay at a new peak, board compensation committees must put increasing faith in the numbers and advice they receive from executive pay consultants. Yet research finds that many of the big compensation consulting firms suffer from the...

Public company compensation levels and programs are a key factor in determining compensation levels in private companies. It is important that companies devise and follow a compensation philosophy as part of their compensation program, which includes public company benchmarks. Does this...

The performance appraisal process provides an opportunity to capture the attention on every individual in a company and point each individual toward the goals set for the organization. Every performance appraisal should foster an open, honest dialogue between employee and manager. Since...

All of the past decade's high-profile business meltdowns (including the financial collapse of 2008) had one common factor -- top employees were paid well to take risks that could destroy the company. Pending disclosure rules will compel boards to not only reveal how and how much they pay...

Change-in-control ("CIC") severance arrangements - arising from mergers, acquisitions, and other business combinations - have become increasingly popular among executives in particular and employees in general. CIC arrangements can have a significant financial impact on employees, as well as...

Is this happening at your company: Executives exercising their stock option, liquidating their position, and not holding the underlying stock? If so, here is some counsel on setting stock ownership guidelines

Regulatory changes have propelled the compensation committee onto the front stage of Corporate America. Over the past six years, compensation committees have evolved from a required nuisance evoked by the SEC in 1992, and encouraged by the introduction of the $1 million pay deduction cap in...

In business combinations, particularly those involving larger companies, pooling of interest accounting is the preferred method of valuing the combined company, resulting in a larger EPS. Pooling of interests accounting will not be allowed under certain circumstances relating to stock options...