Stock Options and the New Rules of Corporate Accountability

Stock Options and the New Rules of Corporate Accountability
Author: Donald P. Delves
Publisher: McGraw Hill Professional
Total Pages: 226
Release: 2003-09-22
Genre: Business & Economics
ISBN: 0071436324

"As a former CEO and independent director of several corporations, I find Don Delves' discussion of executive compensation -- including detailed and insightful reviews of the issues involving stock options -- to be exceedingly instructive. This is a book that members of compensation committees, indeed all corporate board members should read." -B. Kenneth West, Former CEO, Harris Trust and Savings Bank and member of several corporate boards. Guidelines for curbing today's stock option abuses, and making "payment for performance" the new imperative Stock options account for up to 90 percent of the average CEO's compensation--despite a falling stock market and often plunging corporate earnings. Stock Options and the New Rules of Corporate Accountability examines this hot-button issue, proposing new methodologies and techniques for better aligning stock options, executive compensation, performance rewards, and accounting, and making sense of what has become today's most controversial form of compensation. Executive compensation authority Don Delves explains how high-profile corporations like GE and Coca-Cola have opted to expense stock options and have adjusted their policies to prevent options from becoming disincentive tools, and he shows others how to follow suit. In addition, Delves gives decision makers the knowledge they need to: Increase accountability by treating stock options as expenses Balance options with other incentives Create healthier contracts between employers and employees

Stock Options & the New Rules of Corporate Accountability

Stock Options & the New Rules of Corporate Accountability
Author: Donald P. Delves
Publisher: Worldatwork
Total Pages: 186
Release: 2010
Genre: Business & Economics
ISBN: 9781579632731

This second edition of Stock Options and the New Rules of Corporate Accountability examines the hot-button issue of executive compensation and proposes new methodologies and techniques for better aligning stock options, performance rewards and accounting.First published by McGraw-Hill in the fall of 2003, this new edition has been re-examined and updated to include the implications of regulatory changes instituted by the Financial Accounting Standards Board.Author Don Delves, an executive compensation authority, describes the importance and history of the stock option expensing issue and puts it into a broader context, an appreciation of which is necessary for understanding the new rule and its implications. His words breed optimism that the new accounting rule and other dramatic changes in corporate governance over the last three years will lead to greatly improved accountability, far more effective incentive design, vastly improved corporate governance and creative compensation solutions we have not yet imagined.He also delineates many of the current problems with executive compensation and the decisions made by board compensation committees, and discusses a variety of solutions, recommendations and a few admonitions for boards and management for making executive pay and corporate governance far healthier and more effective.

2008 CCH Accounting for Compensation Arrangements

2008 CCH Accounting for Compensation Arrangements
Author: Donald P. Delves
Publisher: CCH
Total Pages: 404
Release: 2007
Genre: Business & Economics
ISBN: 9780808091240

CCH Accounting for Compensation Arrangements offers professionals comprehensive guidance for applying the complex and expansive requirements of FASB Statement No. 123 (Revised 2004), Share-Based Payment. It discusses the financial reporting implications of stock-based compensation arrangements for employees, employee stock purchase plans, certain other compensation arrangements for employees, and share awards to nonemployees for goods and services.

Oversight Hearing on Expensing Stock Options

Oversight Hearing on Expensing Stock Options
Author: United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Financial Management, the Budget, and International Security
Publisher:
Total Pages: 300
Release: 2004
Genre: Business & Economics
ISBN:

More Accounting Changes

More Accounting Changes
Author: Robert Herz
Publisher: Emerald Group Publishing
Total Pages: 466
Release: 2016-09-12
Genre: Business & Economics
ISBN: 1786356295

This volume, More Accounting Changes, is a revised and updated edition of Herz’s earlier work, reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; and more developments in the field.

Executive Stock Options

Executive Stock Options
Author: United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations
Publisher:
Total Pages: 256
Release: 2007
Genre: Employee stock options
ISBN:

The Compensation Committee Handbook

The Compensation Committee Handbook
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.

The Great Divergence

The Great Divergence
Author: Timothy Noah
Publisher: Bloomsbury Publishing USA
Total Pages: 273
Release: 2012-04-24
Genre: Political Science
ISBN: 1608196348

For the past three decades, America has steadily become a nation of haves and have-nots. Our incomes are increasingly unequal. This steady growing apart is often mentioned as a troubling indicator by scholars and policy analysts, though seldom addressed by politicians. What economics Nobelist Paul Krugman terms "the Great Divergence" has till now been treated as little more than a talking point, a rhetorical club to be wielded in ideological battles. But this Great Divergence may be the most important change in this country during our lifetimes-a drastic, elemental change in the character of American society, and not at all for the better. The inequality gap is much more than a left-right hot potato-its causes and consequences call for a patient, non-partisan exploration. Timothy Noah's The Great Divergence, based on his award-winning series of articles for Slate, surveys the roots of the wealth gap, drawing on the best thinking of contemporary economists and political scientists. Noah also explores potential solutions to the problem, and explores why the growing rich-poor divide has sparked remarkably little public anger, in contrast to social unrest that prevailed before the New Deal. The Great Divergence is poised to be one of the most talked-about books of 2012, a jump-start to the national conversation about the shape of American society in the 21st century, and a work that will help frame the debate in a Presidential election year.

The Six New Rules of Business

The Six New Rules of Business
Author: Judy Samuelson
Publisher: Berrett-Koehler Publishers
Total Pages: 257
Release: 2021-01-12
Genre: Business & Economics
ISBN: 1523089989

The rules of business are changing dramatically. The Aspen Institute's Judy Samuelson describes the profound shifts in attitudes and mindsets that are redefining our notions of what constitutes business success. Dynamic forces are conspiring to clarify the new rules of real value creation—and to put the old rules to rest. Internet-powered transparency, more powerful worker voice, the decline in importance of capital, and the complexity of global supply chains in the face of planetary limits all define the new landscape. As executive director of the Aspen Institute Business and Society Program, Judy Samuelson has a unique vantage point from which to engage business decision makers and identify the forces that are moving the needle in both boardrooms and business classrooms. Samuelson lays out how hard-to-measure intangibles like reputation, trust, and loyalty are imposing new ways to assess risk and opportunity in investment and asset management. She argues that “maximizing shareholder value” has never been the sole objective of effective businesses while observing that shareholder theory and the practices that keep it in place continue to lose power in both business and the public square. In our globalized era, she demonstrates how expectations of corporations are set far beyond the company gates—and why employees are both the best allies of the business and the new accountability mechanism, more so than consumers or investors. Samuelson's new rules offer a powerful guide to how businesses are changing today—and what is needed to succeed in tomorrow's economic and social landscape.

Compensation Committee Handbook

Compensation Committee Handbook
Author: James F. Reda
Publisher: John Wiley & Sons
Total Pages: 481
Release: 2004-10-27
Genre: Business & Economics
ISBN: 0471698407

This Second Edition provides a comprehensive review of the issues facing compensation committees and covers functional issues such as organising, planning, and best practice tips. Compliance advice on the implications of Sarbanes-Oxley and other regulations is addressed along with new requirements on disclosures of financial transactions involving management and principal stockholders.