Discontinued operations should reflect a strategic shift of resources that will help to improve future firm performance. A shift of fixed cost allocation from discontinuing or disposing of a line of business is discussed in management text books, and such decisions are complex and affect the...

We analyze CEO pay and equity holdings for the S&P 1,500 and broad industry classes. Between 1994 and 2000 real annual compensation doubled, and there was a dramatic shift from salary to option grants. The value and proportion of CEO equity holdings and the price-performance-sensitivity of their...

We analyze CEO pay and equity holdings for the S&P 1,500 and broad industry classes. Between 1994 and 2000, real annual compensation doubled, and there was a dramatic shift from salary to option grants. The value and proportion of CEO equity holdings and the price-performance-sensitivity of...