Executive Compensation And Financial Accounting
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| Author | : David Aboody |
| Publisher | : Now Publishers Inc |
| Total Pages | : 98 |
| Release | : 2010 |
| Genre | : Business & Economics |
| ISBN | : 1601983425 |
Executive Compensation and Financial Accounting provides research perspectives on the interface between financial reporting and disclosure policies and executive compensation. In particular, it focuses on two important dimensions: - the effects of compensation-based incentives on executives' financial accounting and disclosure choices, and - the role of financial reporting and income tax regulations in shaping executive compensation practices. Executive Compensation and Financial Accounting examines the key dimensions of the relation between financial accounting and executive compensation. Specifically, the authors examine the extent to which compensation plans create incentives for executives to make particular financial reporting and disclosure choices. They also examine the extent to which accounting regulation creates incentives for firms to design particular compensation plans for their executives.
| Author | : Gary Girous |
| Publisher | : Business Expert Press |
| Total Pages | : 145 |
| Release | : 2014-12-08 |
| Genre | : Business & Economics |
| ISBN | : 1606498797 |
The chief executive officer (CEO) of a corporation and his or her executive team are responsible for the management of the business and its continued operating and financial success. The CEO and executive team are almost always highly compensated and the relative total compensation has mushroomed over time. Most of the compensation now is designed to be performance-based, but leading to charges that executives have incentives to manipulate corporate earnings and stock price in the short-term for their own self interests. The compensation at some companies became so egregious that compensation again became a major public policy issue subject to federal regulation. Executive Compensation focuses on the major topics related to executive compensation—present, past, and future. First, is understanding what executive compensation is, including composition and objectives of pay contracts. Second, how do specific compensation agreements affect corporate behavior and performance? Third, what are the major components, including how and what are accounted for and disclosed? How is compensation, especially executive compensation, accounted for—that is, what are the calculations and journal entries required? Fourth, what does historical analysis tell us about the topic, especially how contractual decisions have been made and what has worked. Finally, what is in store for the future—both expected compensation agreements and what the compensation incentives suggest for future corporate decisions on operations and accounting manipulation.
| Author | : Valerie Grant |
| Publisher | : |
| Total Pages | : 240 |
| Release | : 2001 |
| Genre | : Executives |
| ISBN | : |
| Author | : Bo Sun |
| Publisher | : DIANE Publishing |
| Total Pages | : 33 |
| Release | : 2010-08 |
| Genre | : Business & Economics |
| ISBN | : 1437930980 |
Analyzes executive compensation in a setting where managers may take a costly action to manipulate corporate performance, and whether managers do so is stochastic. Examines how the opportunity to manipulate affects the optimal pay contract, and establishes necessary and sufficient conditions under which earnings management occurs. The author¿s model provides a set of implications on the role earnings management plays in driving the time-series and cross-sectional variation of executive compensation. In addition, the model's predictions regarding the changes of earnings management and executive pay in response to corporate governance legislation are consistent with empirical observations. Charts and tables.
| Author | : Peter T. Chingos |
| Publisher | : John Wiley & Sons |
| Total Pages | : 322 |
| Release | : 2004-04-12 |
| Genre | : Business & Economics |
| ISBN | : 0471655082 |
A definitive road map to help companies assess and refine their executive reward strategies. Responsible pay has become inextricably linked with corporate governance and long-term shareholder value creation. Responsible Executive Compensation for a New Era of Accountability shows you how to revamp your executive compensation programs to drive shareholder value creation while adhering to the high standards of the new corporate governance environment. Packed with case studies, diagnostics, and contributions from world-renowned experts in executive compensation, this vital resource offers a comprehensive overview of the critical issues affecting executive compensation practice and theory during this new era. Order your copy today!
| Author | : United States. Congress. Senate. Committee on Finance |
| Publisher | : |
| Total Pages | : 176 |
| Release | : 2002 |
| Genre | : Corporate governance |
| ISBN | : |
| Author | : Steven Balsam |
| Publisher | : Elsevier |
| Total Pages | : 406 |
| Release | : 2002-04-13 |
| Genre | : Business & Economics |
| ISBN | : 0080490425 |
General readers have no idea why people should care about what executives are paid and why they are paid the way they are. That's the reason that The Wall Street Journal, Fortune, Forbes, and other popular and practitioner publications have regular coverage on them. This book not only proposes a reason--executives need incentives in order to maximize firm value (economists call this "agency theory")--it also describes the nature and design of executive compensation practices. Those incentives can take the form of benefits (salary, stock options), perquisites (reflecting the status of the executive within the organizational culture. This book is important because it takes the elements of an executive compensation package apart, analyzing them in the contexts of both economic theory and corporate practice and then explains how, under varying conditions, one might construct a compensation package that optimizes an executive's and a corporation's performance. Key Features * Presents an objective analysis of current executive compensation practices * Comprehensively reviews of academic literature and extant practice * Explains and illustrates the various components of the compensation package * Discusses the incentive, financial reporting, tax, political, equity, and firm value effects of those components
| Author | : United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation |
| Publisher | : |
| Total Pages | : 134 |
| Release | : 1992 |
| Genre | : Business & Economics |
| ISBN | : |
| Author | : James F. Reda |
| Publisher | : John Wiley & Sons |
| Total Pages | : 561 |
| Release | : 2008-03-21 |
| Genre | : Business & Economics |
| ISBN | : 0470233222 |
NEW AND UPDATED INFORMATION ON THE LAWS AND REGULATIONS AFFECTING EXECUTIVE COMPENSATION Now in a thoroughly updated Third Edition, Compensation Committee Handbook provides a comprehensive review of the complex issues facing compensation committees in the wake of Sarbanes-Oxley. This new and updated edition addresses a full range of functional issues facing compensation committees, including organizing, planning, and best practices tips. As the responsibilities of the compensation committee continue to increase, the need for practical and comprehensive material has become even more imperative. Complete with compliance advice on the latest rules and regulations that have developed since the publication of the last edition, Compensation Committee Handbook, Third Edition provides the most up-to-date and reliable information on: * The latest regulations impacting executive compensation, including new regulations issued by the SEC, recently revised GAAP accounting rules, and the just-finalized IRS regulations impacting the taxation of stock options * The roles and responsibilities of the compensation committee, including best practice tips and techniques * Selecting and training compensation committee members * How to make compensation committees a performance driver for a company * Practical applications, including incentive compensation and equity-based compensation Compensation Committee Handbook, Third Edition will help all compensation committee members and interested professionals succeed in melding highly complex technical information and concepts with both corporate governance principles and sound business judgment.
| Author | : Mehtap Aldogan Eklund |
| Publisher | : Springer Nature |
| Total Pages | : 208 |
| Release | : 2019-12-05 |
| Genre | : Business & Economics |
| ISBN | : 3030335542 |
Executive compensation and its fairness to stakeholders are topics of heated debate on platforms ranging from news forums to financial markets. This book stimulates critical thinking on executive compensation and guides academics and practitioners on the key concepts by developing a multi-faceted and multi-cultural framework. It also presents the new ‘Fair CEO Compensation,’ which uses a scientifically developed and structured stakeholder-based approach to reach optimal and fair CEO compensation, without capping bonuses or variable pay by rules and regulations. Financial, non-financial, organizational, strategic, cultural, personal, and social aspects are all taken into account in the framework. In addition to implementation guidelines and real-world examples, the book presents a checklist for businesses to measure the fairness of their CEO compensation based on the suggested framework. Moreover, the author also provides a survey template to help businesses investigate their employees’ perception of the fairness of their CEO’s compensation.
