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Study finds companies stressing pay for performance in executive compensation
Author(s) -
Freher Edward W.
Publication year - 1995
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970060310
Subject(s) - executive compensation , stock options , accounting , compensation (psychology) , business , context (archaeology) , stock (firearms) , pay for performance , compensation of employees , economics , finance , corporate governance , incentive , microeconomics , engineering , psychology , mechanical engineering , paleontology , psychoanalysis , biology
This article reports on KPMG research contrasting pay levels in high‐ versus low‐performing companies, in the context of a regulatory update on FASB's stock compensation project and corporate policy with respect to the 1 million cap on compensation deductions.