Trends and Issues: A Model Executive Compensation Process

The process for developing executive compensation programs is entering a perfect storm: FASB is reviewing option expensing, many regulators are pushing for greater board of director independence and executive compensation consultants are starting to work directly for the compensation committee. Is this a temporary situation or will companies begin to change how they set executive pay?

This article reviews current executive compensation issues and suggests ways to improve the executive pay process.

: Model Executive Compensation Process

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