公司管理方法和执行委员报偿英文(ppt 22页)

Some of the Governance Concerns that have been Expressed:
Executive Pay:
Not linked to performance
Escalating ratio of executive compensation to the pay of other managers, workers
What is a CEO worth?
Executive loans
Stock Options:
Absence of accounting charge has facilitated excess use of options
Equivalent cash value of a stock option to an executive is less than its economic cost to the company
A rising tide floats all boats
In the Boardroom:
The culture of most Boardrooms makes it easier to go along with Management’s requests than to reject or reduce them
Compensation consultants are usually not independent of management
Improper use/overuse of compensation surveys cause a “ratcheting” effect in executive compensation
Many compensation committees lack the experience necessary to analyze complex proposals and to develop informed opinions, pro or con

 

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