Abstract
PurposeExamines new SEC guidelines for the reporting of “Executive Compensation and Related Party Disclosure”.Design/methodology/approachThe study discusses the new SEC guidelines for the reporting of “Executive Compensation and Related Party Disclosure”.FindingsThe compensation of governance boards should not include contingent arrangements of any sort, certainly including stock options.Practical implicationsProvides executives with information on important factors to consider in compensating board members.Originality/valueOf particular value to CEOs and other board members.
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