Author: United States. Congress. House. Committee on Financial Services
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 24
Book Description
Stock Option Accounting Reform Act
Author: United States. Congress. House. Committee on Financial Services
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 24
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 24
Book Description
H.R. 3574--the Stock Option Accounting Reform Act
Author: United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 132
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 132
Book Description
Leveraged ESOPs and Employee Buyouts
Author: Scott S. Rodrick
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 230
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 230
Book Description
Providing for consideration of H.R. 3574, Stock Option Accounting Reform Act
Author: United States. Congress. House. Committee on Rules
Publisher:
ISBN:
Category : Stock options
Languages : en
Pages : 6
Book Description
Publisher:
ISBN:
Category : Stock options
Languages : en
Pages : 6
Book Description
Pay Without Performance
Author: Lucian A. Bebchuk
Publisher: Harvard University Press
ISBN: 9780674020634
Category : Business & Economics
Languages : en
Pages : 308
Book Description
The company is under-performing, its share price is trailing, and the CEO gets...a multi-million-dollar raise. This story is familiar, for good reason: as this book clearly demonstrates, structural flaws in corporate governance have produced widespread distortions in executive pay. Pay without Performance presents a disconcerting portrait of managers' influence over their own pay--and of a governance system that must fundamentally change if firms are to be managed in the interest of shareholders. Lucian Bebchuk and Jesse Fried demonstrate that corporate boards have persistently failed to negotiate at arm's length with the executives they are meant to oversee. They give a richly detailed account of how pay practices--from option plans to retirement benefits--have decoupled compensation from performance and have camouflaged both the amount and performance-insensitivity of pay. Executives' unwonted influence over their compensation has hurt shareholders by increasing pay levels and, even more importantly, by leading to practices that dilute and distort managers' incentives. This book identifies basic problems with our current reliance on boards as guardians of shareholder interests. And the solution, the authors argue, is not merely to make these boards more independent of executives as recent reforms attempt to do. Rather, boards should also be made more dependent on shareholders by eliminating the arrangements that entrench directors and insulate them from their shareholders. A powerful critique of executive compensation and corporate governance, Pay without Performance points the way to restoring corporate integrity and improving corporate performance.
Publisher: Harvard University Press
ISBN: 9780674020634
Category : Business & Economics
Languages : en
Pages : 308
Book Description
The company is under-performing, its share price is trailing, and the CEO gets...a multi-million-dollar raise. This story is familiar, for good reason: as this book clearly demonstrates, structural flaws in corporate governance have produced widespread distortions in executive pay. Pay without Performance presents a disconcerting portrait of managers' influence over their own pay--and of a governance system that must fundamentally change if firms are to be managed in the interest of shareholders. Lucian Bebchuk and Jesse Fried demonstrate that corporate boards have persistently failed to negotiate at arm's length with the executives they are meant to oversee. They give a richly detailed account of how pay practices--from option plans to retirement benefits--have decoupled compensation from performance and have camouflaged both the amount and performance-insensitivity of pay. Executives' unwonted influence over their compensation has hurt shareholders by increasing pay levels and, even more importantly, by leading to practices that dilute and distort managers' incentives. This book identifies basic problems with our current reliance on boards as guardians of shareholder interests. And the solution, the authors argue, is not merely to make these boards more independent of executives as recent reforms attempt to do. Rather, boards should also be made more dependent on shareholders by eliminating the arrangements that entrench directors and insulate them from their shareholders. A powerful critique of executive compensation and corporate governance, Pay without Performance points the way to restoring corporate integrity and improving corporate performance.
The FASB Stock Options Proposal
Author: United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 224
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 224
Book Description
Stock Option Accounting Reform Act
Author: United States. Congress. House. Committee on Financial Services
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages :
Book Description
Impact of stock option expensing on small businesses
Author: United States. Congress. Senate. Committee on Small Business and Entrepreneurship
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 344
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 344
Book Description
Congressional Record
Author: United States. Congress
Publisher:
ISBN:
Category : Law
Languages : en
Pages :
Book Description
The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)
Publisher:
ISBN:
Category : Law
Languages : en
Pages :
Book Description
The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)
Understanding Accounting Academic Research
Author: Stephen R. Moehrle
Publisher: Emerald Group Publishing
ISBN: 1781907641
Category : Business & Economics
Languages : en
Pages : 298
Book Description
Accounting scandals such as Enron and WorldCom ushered in several regulatory overhauls including Sarbanes-Oxley. This monograph summarizes and synthesize a decade of academic research to develop an evolving dominant explanation around these myriad changes.
Publisher: Emerald Group Publishing
ISBN: 1781907641
Category : Business & Economics
Languages : en
Pages : 298
Book Description
Accounting scandals such as Enron and WorldCom ushered in several regulatory overhauls including Sarbanes-Oxley. This monograph summarizes and synthesize a decade of academic research to develop an evolving dominant explanation around these myriad changes.