Title
Executive compensation : accounting and economic issues / Gary Giroux.
Edition
First edition.
ISBN
9781606498781 paperback
9781606498798 (electronic bk.)
Published
New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2015.
Language
English
Description
1 online resource (vii, 197 pages)
Call Number
HD4965.2 .G574 2015
Dewey Decimal Classification
658.4072
Summary
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 (Enron and other tech-bubble failures or Citigroup and other banks during the subprime meltdown) that compensation again became a major public policy issue subject to federal regulation. (Popular outrage and calls for government action against well-paid CEOs has been common at least since the 1930s.)
Note
Part of: 2014 digital library.
Bibliography, etc. Note
Includes bibliographical references (pages 187-190) and index.
Access Note
Access limited to authorized users.
Source of Description
Title from PDF title page (viewed on December 21, 2014).
Series
2014 digital library.
Financial accounting and auditing collection. 2151-2817
Available in Other Form
Print version: 9781606498781
Introduction to executive compensation
Compensation basics
Accounting for executive pay
Historical perspective on executive pay
Economic theory
International comparisons
The future of executive compensation
Appendix 1. Microsoft proxy disclosures, 2013
Appendix 2. Microsoft 10-K stock compensation disclosures, 2013
Appendix 3. Pfizer 10-K disclosures, 2012
Timeline
Glossary
Notes
References
Index.
