This thesis comprises three studies on CEO compensation in the UK. It specifically examines the role of CEO defined-benefit pensions, compensation consultants and CEO stock options.Firstly, research on the role of executive pensions is still at a stage of infancy due to data difficulties...

This paper examines the forces driving the adoption of an accounting practice, stock option expensing (SOE), among the Fortune 500 in the wake of the recent corporate scandals. I argue that in the ensuing debates and challenges to the legitimacy of existing institutional frameworks governing...

This dissertation explores the ways in which institutional organizational theory can enhance our understanding of how organizational structures that shape social inequality emerge, diffuse, and persist over time. More specifically, in three distinct papers, I examine the institutionalization of...

In 2003, both the New York Stock Exchange and NASDAQ enacted changes to the requirements regarding listed companies and their Board of Directors composition. The purpose of this study is to examine the effects of those changes, specifically in relation to CEO compensation and compensation...

ix, 69 p. A print copy of this thesis is available through the UO Libraries. Search the library catalog for the location and call number.

Employee Share Option Plans (ESOPs) are widely applied in the South African context to disseminate wealth to Historically Disadvantaged South Africans (HDSAs). This opinion is affirmed by an increased application of the concept on a number of Broad Based Black Economic Empowerment (BBBEE)...

Nicht handelbare reale Aktienoptionen sind ein beliebtes Instrument, um die variable Vergütung von Mitarbeitern mit dem Unternehmenswert zu verbinden. Für die Unternehmensseite existieren unterschiedliche Auffassungen, wie die Verpflichtung aus der Option zu bilanzieren ist. Der individuelle...