While the impending SEC rules on disclosure of the CEO Pay Ratio continues to generate headlines, the reality is that this ratio does not inform investors of anything useful. Compensation committees should focus instead on other ratios and disclosures that are 1) more revealing of corporate...

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...

What effect, if any, does an ESOP have on a company's compensation philosophy and executive compensation plans and programs? Our firm recently conducted research in order to determine whether or not an ESOP materially alters compensation philosophy and executive compensation levels at public...

Due to a variety of reasons, including new accounting rules, response to investor concerns and a desire to strengthen the link between pay and performance, many companies are shifting their emphasis in executive long-term incentive programs from stock options to performance shares. A major cause...

There have been substantial changes in executive compensation reported by companies in their 2009 proxy statements following an unprecedented drop in stock prices. This study reviewed 200 of the largest companies (by market capitalization) that comprise the S&P 500 Stock Index. We reviewed...

Family companies can use public corporations as sources of top executive talent. In order to compete with these firms for key staff, family business owners must be aware of their compensation practices

The US leads the world in numerous economic indicators, including the levels of executive pay. There is a debate raging in the US and across the world as to the right level of executive compensation with the US being the epi-centre of this argument

Pay for board service is seeing some important shifts — in who sets it, how it is set, and, following two years of little growth, increases in basic fees along with the setting of ‘leadership premiums.'