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Stock options, performance and earnings deferral

Strengthening arguments for the trend toward diminished use of stock options in executive compensation, this study provides additional evidence that options as a high percentage of CEO pay correspond with lower levels of company performance. (International Journal of Management, April 2009, 7 pages) More  | Article 

Management fashion pay-for-performance for CEOs

"...The example of Pay-for-Performance shows that in the long run, many management fashions do not solve the problems that they promise to solve." (Schmalenbach Business Review : ZFBF, April 2009, 31 pages) More  | Article 

Navigating underwater options

For motivational and retention purposes, many companies are considering exchanges for their underwater options, this article says. The authors list things to consider when developing exchange programs and discuss alternatives. (Workspan, May 2009, 5 pages) More  | Article 

Is 'say on pay' justified?

A federally mandated "say on pay" for executive compensation is unnecessary, this article insists. The author says supporters of the movement fail to prove three specific claims related to legislative intervention and the efficacy of "say on pay." (Regulation, Spring 2009, 6 pages) More  | Article 

Business ethics and golden parachutes

In stark contrast to many opinions about the wisdom of golden parachutes, this study concludes that they serve as effective governance and recruitment tools, rather than being mere symbols of pay excess. (Journal of Business Ethics, April 2009, 15 pages) More  | Article 

CEO compensation now under the microscope

"...As hospitals brace for weaker performance outcomes and decreased revenue, some boards are considering whether these economic changes should be reflected in the executive compensation incentive plans they already have in place...." (Trustee, April 2009, 5 pages) More  | Article 

Dealing with the HR pay crunch

Even when it isn't possible to increase pay, US companies are trying to maintain benefit levels for HR executives and other HR staff, this article explains. Survey results report on total compensation, base pay and cash bonuses as of early 2009. (IOMA: HRfocus, May 2009, 5 pages) More  | Article 

Rethinking executive comp plans when cash is tight

In these times, qualified retirement plans aren't the only victims of corporate cost-cutting, as this article points out. It includes a sidebar listing alternative approaches and identifying steps to consider when a nonqualified plan is the target. (National Underwriter Life & Health-Financial Services Edition, April 6, 2009, 3 pages) More  | Article 

Activism's impact on financial reporting and pay

Shareholder proposals for the 2003 and 2004 proxy season that focused on stock option expensing had a significant impact on executive pay and governance practices, this analysis found. The study was based on 150 proposals from those two years. (The Accounting Review, March 2009, 34 pages) More  | Article 

Internal controls and exempts' executive pay

"This article provides an overview of the law of inurement and intermediate sanctions. It then reviews recently issued final regulations addressing when the IRS will both impose intermediate sanctions and revoke...tax-exempt status...." (The Tax Adviser, April 2009, 8 pages) More  | Article 

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