Premium
New guidance on executive compensation disclosures
Author(s) -
Rouse Robert W.,
Weirich Thomas R.
Publication year - 2007
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20340
Subject(s) - executive compensation , compensation (psychology) , commission , accounting , business , shareholder , key (lock) , process (computing) , psychology , computer science , finance , computer security , corporate governance , social psychology , operating system
The issue of executive compensation upsets many stockholders. They don't think there is enough information about the process of compensating top management. And they feel they have very little influence over it. Now the Securities and Exchange Commission has stepped into the fray, beefing up the disclosure requirements for executive compensation. What are the key features of the new rules? © 2007 Wiley Periodicals, Inc.