Performance-Based Pay Comes Under Fire
The Council of Institutional Investors and prominent compensation consultant Farient Advisors both question the wisdom of awarding performance shares.
A Creative Way to Reduce Execs’ Taxes on Equity Pay
Law firm promotes a method for corporations to structure restricted stock awards so they are taxed at capital gains rates rather than ordinary income.
Investor Group Petitions for Better Exec Comp Disclosure
The investors want companies to better explain in proxies their use of non-GAAP metrics for determining executive compensation.
CEO Stock Options Drive Income Smoothing
Smoothing tends to serve a good purpose where the CEO's pay mix leans toward stock grants, but not where option grants predominate, a new study finds.
Don’t Base Exec Bonuses on Subjective Criteria
While a quarter of S&P 500 companies base CEO bonuses partly on qualitative factors, research shows that's not a good idea.
Could High-Riding Netflix Be In for a Fall?
Changes in executive pay, the departure of its CFO, and almost $30 billion of cash obligations may be warning signs for Netflix's valuation outlook.
Lesson from Nissan: Go the Extra Mile
When it comes to executive compensation reporting, err on the side of over-disclosure.
The Dark Side of Accounting Expertise
For top executives, managerial experience at an auditing firm is not necessarily a virtue, especially among those who are highly paid, a study finds.
IRS Guidance on Exec Comp Changes Falls Short
A notice on how to apply tax-deductibility changes included in the recent tax-reform law may leave open more questions than it answers.
Walmart CEO’s Pay Rises 2% to $22.8 Million
Doug McMillon outearned the typical Walmart employee by a ratio of 1,888 to 1 in 2017, the company discloses.
Tax Law Ravages Exec Comp Deductions
Loss of deductions for performance-based pay may cost public companies nearly $100 million over three years — but do they care?