Pension Plans and Executive Compensation

Download Pension Plans and Executive Compensation PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 824 pages
Book Rating : 4.:/5 (43 download)

DOWNLOAD NOW!


Book Synopsis Pension Plans and Executive Compensation by : Steven S. Goldberg

Download or read book Pension Plans and Executive Compensation written by Steven S. Goldberg and published by . This book was released on 1974 with total page 824 pages. Available in PDF, EPUB and Kindle. Book excerpt:

An Introduction to Executive Compensation

Download An Introduction to Executive Compensation PDF Online Free

Author :
Publisher : Academic Press
ISBN 13 : 9780120771264
Total Pages : 410 pages
Book Rating : 4.7/5 (712 download)

DOWNLOAD NOW!


Book Synopsis An Introduction to Executive Compensation by : Steven Balsam

Download or read book An Introduction to Executive Compensation written by Steven Balsam and published by Academic Press. This book was released on 2002 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt: General readers have no idea why people should care about what executives are paid and why they are paid the way they are. That's the reason that The Wall Street Journal, Fortune, Forbes, and other popular and practitioner publications have regular coverage on them. This book not only proposes a reason - executives need incentives in order to maximize firm value (economists call this agency theory) - it also describes the nature and design of executive compensation practices. Those incentives can take the form of benefits (salary, stock options), or prerquisites (reflecting the status of the executive within the organizational culture.

Private Pensions

Download Private Pensions PDF Online Free

Author :
Publisher : DIANE Publishing
ISBN 13 : 1437925855
Total Pages : 26 pages
Book Rating : 4.4/5 (379 download)

DOWNLOAD NOW!


Book Synopsis Private Pensions by : Gregory D. Kutz

Download or read book Private Pensions written by Gregory D. Kutz and published by DIANE Publishing. This book was released on 2011-05 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: When sponsors terminate underfunded plans during bankruptcy, it can deplete resources of the Pension Benefit Guaranty Corp. (PBGC), which protects the pensions of almost 44 million Amer. workers and retirees who participate in over 29,000 defined benefit pension plans. In 2009, PBGC reported a deficit of $30 billion. This report determined what pay and other compensation exec. received in the years preceding their company¿s termination of an underfunded defined benefit pension plan. The report analyzed a listing of the 1,246 underfunded plans that were terminated from 1999 to 2008 and selected public co. with large unfunded liabilities, large unfunded liabilities per participant, and a large number of plan participants. A print on demand report.

Pay without Performance

Download Pay without Performance PDF Online Free

Author :
Publisher : Harvard University Press
ISBN 13 : 067426195X
Total Pages : 293 pages
Book Rating : 4.6/5 (742 download)

DOWNLOAD NOW!


Book Synopsis Pay without Performance by : Lucian Bebchuk

Download or read book Pay without Performance written by Lucian Bebchuk and published by Harvard University Press. This book was released on 2006-09-30 with total page 293 pages. Available in PDF, EPUB and Kindle. Book excerpt: The company is under-performing, its share price is trailing, and the CEO gets...a multi-million-dollar raise. This story is familiar, for good reason: as this book clearly demonstrates, structural flaws in corporate governance have produced widespread distortions in executive pay. Pay without Performance presents a disconcerting portrait of managers' influence over their own pay--and of a governance system that must fundamentally change if firms are to be managed in the interest of shareholders. Lucian Bebchuk and Jesse Fried demonstrate that corporate boards have persistently failed to negotiate at arm's length with the executives they are meant to oversee. They give a richly detailed account of how pay practices--from option plans to retirement benefits--have decoupled compensation from performance and have camouflaged both the amount and performance-insensitivity of pay. Executives' unwonted influence over their compensation has hurt shareholders by increasing pay levels and, even more importantly, by leading to practices that dilute and distort managers' incentives. This book identifies basic problems with our current reliance on boards as guardians of shareholder interests. And the solution, the authors argue, is not merely to make these boards more independent of executives as recent reforms attempt to do. Rather, boards should also be made more dependent on shareholders by eliminating the arrangements that entrench directors and insulate them from their shareholders. A powerful critique of executive compensation and corporate governance, Pay without Performance points the way to restoring corporate integrity and improving corporate performance.

Pay Without Performance

Download Pay Without Performance PDF Online Free

Author :
Publisher : Harvard University Press
ISBN 13 : 9780674020634
Total Pages : 308 pages
Book Rating : 4.0/5 (26 download)

DOWNLOAD NOW!


Book Synopsis Pay Without Performance by : Lucian A. Bebchuk

Download or read book Pay Without Performance written by Lucian A. Bebchuk and published by Harvard University Press. This book was released on 2004 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: The company is under-performing, its share price is trailing, and the CEO gets...a multi-million-dollar raise. This story is familiar, for good reason: as this book clearly demonstrates, structural flaws in corporate governance have produced widespread distortions in executive pay. Pay without Performance presents a disconcerting portrait of managers' influence over their own pay--and of a governance system that must fundamentally change if firms are to be managed in the interest of shareholders. Lucian Bebchuk and Jesse Fried demonstrate that corporate boards have persistently failed to negotiate at arm's length with the executives they are meant to oversee. They give a richly detailed account of how pay practices--from option plans to retirement benefits--have decoupled compensation from performance and have camouflaged both the amount and performance-insensitivity of pay. Executives' unwonted influence over their compensation has hurt shareholders by increasing pay levels and, even more importantly, by leading to practices that dilute and distort managers' incentives. This book identifies basic problems with our current reliance on boards as guardians of shareholder interests. And the solution, the authors argue, is not merely to make these boards more independent of executives as recent reforms attempt to do. Rather, boards should also be made more dependent on shareholders by eliminating the arrangements that entrench directors and insulate them from their shareholders. A powerful critique of executive compensation and corporate governance, Pay without Performance points the way to restoring corporate integrity and improving corporate performance.

Executive Pensions

Download Executive Pensions PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 33 pages
Book Rating : 4.:/5 (129 download)

DOWNLOAD NOW!


Book Synopsis Executive Pensions by : Lucian A. Bebchuk

Download or read book Executive Pensions written by Lucian A. Bebchuk and published by . This book was released on 2009 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper presents evidence of the extent to which omitting the value of pension benefits has undermined the accuracy of existing estimates of executive pay, its variability, and its sensitivity to performance.We study the pension arrangements of CEOs of Samp;P 500 companies that (1) are now serving and are near the retirement age; or (2) left their positions during 2003 and the first half of 2004. Roughly two-thirds of these CEO have a pension plan (or similar retirement arrangement), and our findings with respect to these CEOs are as follows:middot; The executives' pension plans had a median actuarial value of $15 million.middot; The ratio of the executives' pension value to the executives' total compensation (including both equity and non-equity pay) during their service as CEO had a median value of 34%.middot; Including pension values increased the median percentage of the executives' total compensation composed of salary-like payments during and after their service as CEO from 15% to 39%.In addition, the pension benefits in our sample varied considerably with respect to both their magnitude and their relationship to the executives' overall compensation. Our findings indicate that the standard omission of pension plan values by researchers and the media leads to:middot; Significant underestimation of the magnitude of executive compensation;middot; Severe distortions in comparisons among executive pay packages; andmiddot; Significant overestimation of the extent to which executive pay is linked to performance.Our analysis demonstrates that the SEC new disclosure rules, which require companies to make executive pensions transparent in ways supported by this paper, can be expected to reveal large amounts of performance-insensitive compensation via executive pensions.

Employee Benefits and Executive Compensation

Download Employee Benefits and Executive Compensation PDF Online Free

Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 904113266X
Total Pages : 762 pages
Book Rating : 4.0/5 (411 download)

DOWNLOAD NOW!


Book Synopsis Employee Benefits and Executive Compensation by : Samuel Estreicher

Download or read book Employee Benefits and Executive Compensation written by Samuel Estreicher and published by Kluwer Law International B.V.. This book was released on 2010-01-01 with total page 762 pages. Available in PDF, EPUB and Kindle. Book excerpt: Employee benefits and executive compensation, long a matter of considerable interest to employees and employers, have become subjects of increasingly intense public scrutiny and debate in the past few years. Indeed, you cannot pick up a newspaper, listen to a news broadcast, or consult the Internet without encountering a report on these subjects. These issues played heavily during the 2008 presidential campaign.

Executive Compensation--a Total Pay Perspective

Download Executive Compensation--a Total Pay Perspective PDF Online Free

Author :
Publisher : McGraw-Hill Companies
ISBN 13 :
Total Pages : 360 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis Executive Compensation--a Total Pay Perspective by : Bruce R. Ellig

Download or read book Executive Compensation--a Total Pay Perspective written by Bruce R. Ellig and published by McGraw-Hill Companies. This book was released on 1982 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Compensating the Corporate Executive: Stock, pension, and insurance plans

Download Compensating the Corporate Executive: Stock, pension, and insurance plans PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 656 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis Compensating the Corporate Executive: Stock, pension, and insurance plans by : George Thomas Washington

Download or read book Compensating the Corporate Executive: Stock, pension, and insurance plans written by George Thomas Washington and published by . This book was released on 1962 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Compensating the Corporate Executive

Download Compensating the Corporate Executive PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 616 pages
Book Rating : 4.:/5 (9 download)

DOWNLOAD NOW!


Book Synopsis Compensating the Corporate Executive by : George Thomas Washington

Download or read book Compensating the Corporate Executive written by George Thomas Washington and published by . This book was released on 1951 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Complete Guide to Executive Compensation

Download The Complete Guide to Executive Compensation PDF Online Free

Author :
Publisher : McGraw Hill Professional
ISBN 13 : 9780071399722
Total Pages : 624 pages
Book Rating : 4.3/5 (997 download)

DOWNLOAD NOW!


Book Synopsis The Complete Guide to Executive Compensation by : Bruce R. Ellig

Download or read book The Complete Guide to Executive Compensation written by Bruce R. Ellig and published by McGraw Hill Professional. This book was released on 2001-11-22 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt: Strategies for gaining a powerful edge in the executive talent wars The competition for executive talent is fierce, making it imperative that executive compensation programs become an integral part of every company's strategic business plan. The Complete Guide to Executive Compensation provides in-depth coverage of current issues and trends in designing and administering executive compensation packages that are strategically, economically, and culturally sound. Renowned compensation and benefit expert Bruce Ellig begins by providing guidance for board members and company executives on defining a company's organization, culture, and business strategy, in order to establish a framework for executive compensation. He then discusses the often difficultbut essentialissues within that framework, including: Pay positioningrelative to the competitive environment Risk profilethe mix of salary, incentive compensation, and benefits Leveragethe relationship between incentive plan payouts and performance Timingthe mix of short- versus long-term incentive programs Incentive plan designobjectives, performance measures, and participation

Financial Considerations of Executive Compensation and Retirement Plans

Download Financial Considerations of Executive Compensation and Retirement Plans PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 256 pages
Book Rating : 4.3/5 (91 download)

DOWNLOAD NOW!


Book Synopsis Financial Considerations of Executive Compensation and Retirement Plans by : Peter T. Chingos

Download or read book Financial Considerations of Executive Compensation and Retirement Plans written by Peter T. Chingos and published by John Wiley & Sons. This book was released on 1984 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Effects of Taxation

Download Effects of Taxation PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 394 pages
Book Rating : 4.:/5 (42 download)

DOWNLOAD NOW!


Book Synopsis Effects of Taxation by : Challis A. Hall

Download or read book Effects of Taxation written by Challis A. Hall and published by . This book was released on 1951 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Executive Compensation and Cash Contributions to Defined Benefit Pension Plans

Download Executive Compensation and Cash Contributions to Defined Benefit Pension Plans PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.:/5 (13 download)

DOWNLOAD NOW!


Book Synopsis Executive Compensation and Cash Contributions to Defined Benefit Pension Plans by : Qiang Cheng

Download or read book Executive Compensation and Cash Contributions to Defined Benefit Pension Plans written by Qiang Cheng and published by . This book was released on 2018 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cash contributions to defined benefit pension (DB) plans reduce cash flows from operations without directly affecting the current year's net income. We utilize this unique setting to investigate how managerial incentives to report higher cash flows from operations, executive compensation in particular, affect contributions. Using a comprehensive dataset of DB plan contributions, we find that firms with higher chief executive officer (CEO) compensation contribute less to DB plans, consistent with managers benefiting from lower pension contributions. Results are stronger when CEO compensation is directly linked to cash flows from operations or when CEO compensation is more sensitive to cash flows from operations. We also find enhanced disclosure and more transparent reporting under the recent pension accounting regime mitigates the negative association between executive compensation and cash contributions.

Executive Compensation

Download Executive Compensation PDF Online Free

Author :
Publisher : Windsor Professional Information
ISBN 13 : 9781893190252
Total Pages : 564 pages
Book Rating : 4.1/5 (92 download)

DOWNLOAD NOW!


Book Synopsis Executive Compensation by : Edge

Download or read book Executive Compensation written by Edge and published by Windsor Professional Information. This book was released on 2004 with total page 564 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing from nine of the leading compensation advisory firms in the country, Executive Compensation: The Professional's Guide to Current Issues and Practices is the first publication to bring together a number of the top practitioners and experts in the field to provide the information and insights needed to navigate within the new era of accountability and performance standards.

The Complete Guide to Executive Compensation 3/E

Download The Complete Guide to Executive Compensation 3/E PDF Online Free

Author :
Publisher : McGraw Hill Professional
ISBN 13 : 0071806326
Total Pages : 1021 pages
Book Rating : 4.0/5 (718 download)

DOWNLOAD NOW!


Book Synopsis The Complete Guide to Executive Compensation 3/E by : Bruce R. Ellig

Download or read book The Complete Guide to Executive Compensation 3/E written by Bruce R. Ellig and published by McGraw Hill Professional. This book was released on 2014-01-17 with total page 1021 pages. Available in PDF, EPUB and Kindle. Book excerpt: The definitive guide for anyone involved in designing and approving executive salaries—revised for new laws and attitudes about salaries and performance The Complete Guide to Executive Compensation, Third Edition, helps you evaluate your company’s culture, organization, and strategy to create the best compensation package for the organization’s interest. It contains new strategies based on recent changes regarding venture capitalism, boards of director’s core responsibilities, changes in director’s pay, shifts in stakeholder power, and laws like the Dodd-Frank Wall Street Reform and Consumer Protection Act and healthcare reform. Bruce R. Ellig served at Pfizer Inc. for over 35 years, and spent his last 25 years as secretary of the Board of Directors' Executive Compensation Committee. He has received the Lifetime Achievement Awards from the Society of Human Resource Management and WorldatWork. Ellig was elected to the National Academy of Human Resources in 1993 and served as a fellow of the Employee Benefit Research Institute and the Wharton Aresty Institute.

Executive Compensation and Retirement Plans

Download Executive Compensation and Retirement Plans PDF Online Free

Author :
Publisher :
ISBN 13 : 9780827720084
Total Pages : 365 pages
Book Rating : 4.7/5 (2 download)

DOWNLOAD NOW!


Book Synopsis Executive Compensation and Retirement Plans by : Challis A. Hall (Jr.)

Download or read book Executive Compensation and Retirement Plans written by Challis A. Hall (Jr.) and published by . This book was released on 1970 with total page 365 pages. Available in PDF, EPUB and Kindle. Book excerpt: