The Council of Institutional Investors and prominent compensation consultant Farient Advisors both question the wisdom of awarding performance shares.
Law firm promotes a method for corporations to structure restricted stock awards so they are taxed at capital gains rates rather than ordinary income.
The investors want companies to better explain in proxies their use of non-GAAP metrics for determining executive compensation.
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.
While a quarter of S&P 500 companies base CEO bonuses partly on qualitative factors, research shows that's not a good idea.
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.
When it comes to executive compensation reporting, err on the side of over-disclosure.
For top executives, managerial experience at an auditing firm is not necessarily a virtue, especially among those who are highly paid, a study finds.
A notice on how to apply tax-deductibility changes included in the recent tax-reform law may leave open more questions than it answers.
Doug McMillon outearned the typical Walmart employee by a ratio of 1,888 to 1 in 2017, the company discloses.
Loss of deductions for performance-based pay may cost public companies nearly $100 million over three years — but do they care?
Performance-based incentive pay programs may be significantly affected by the Tax Cuts and Jobs Act.
