New academic analysis pulls no punches, calling the ratio "lacking in accuracy, difficult to interpret, and incomplete."
Appeasing investors with shareholder engagement disclosures was a significant trend this year: Equilar report.
The first round of proxy statements after the new pay ratio rule took effect underscores inherent flaws in the rule.
Despite new guidance on how to calculate the ratio, questions as to the rule's usefulness persist.
In a word, no. In fact, a high ratio is associated with, although it does not cause, stronger earnings and stock performance, a new study finds.
At its worst, high pay may incentivize wrongdoing by executives to meet performance benchmarks, the AFL-CIO contends.
Members of the Senate Banking Committee say Michael Piwowar may have put politics ahead of the SEC's mission in directing staff to review Obama-era rules.
Research suggests the average ratio between CEO compensation and that of a typical worker is closer to 200:1 than the widely reported 300:1.
Companies can expect a lot of questions from employees when the requirement to disclose the ratio takes effect in 2018.
But the rate of salary increase in 2015 dipped slightly from the prior year, research finds.
Three very interested observers of the executive compensation arena offer three distinctly different viewpoints on the latest major Dodd-Frank development.
The disclosures are misleading and create an unjustified burden on companies, says Timothy J. Bartl of the Center On Executive Compensation.
