Just Released, New Edition Expect updates and new chapters on executive pay disclosure and risk issues. Plus, the international coverage was expanded with practices in Australia, Brazil, Canada, China, Italy, Germany and the U.K.
The entire discussion of stock options has changed in just the past few years. Now that stock options are being required to be charged to earnings, companies are being more thoughtful than ever in their use and administration. This update of the 2005 publication addresses the issues involved, and seeks to explain many of the core aspects of stock plan administration. HR professionals and stock plan administrators interested in learning more about equity plan administration will find this book extremely valuable.
This comprehensive guidebook serves as a toolkit for designing and implementing a broad-based employee stock option plan from the ground up. It covers the history of stock options, pertinent terminology, building a business case, drawing up a plan document, communicating and administering the plan, and addressing potential problems. Colorful case studies, relevant forms and a glossary of terms augment the text.
All businesses, public and private alike, feel pressure — whether from the media, regulatory agencies, shareholders or those concerned about internal pay equity — to ensure that executive compensation programs are responsible and defensible. Unfortunately, many companies miss the opportunity to scrutinize executive pay and shore up its connection to business strategy.
Executive Compensation bridges the gap between executive compensation theory and practice. This invaluable resource incorporates academic research into the effects and consequences of executive compensation programs.
In 2006, the Securities and Exchange Commission significantly amended proxy disclosure rules to provide investors with a clearer and more complete picture of executive and director compensation than had existed under prior disclosure rules. "Handbook for Reading and Preparing Proxy Statements, 4th edition," (formerly "Reading & Preparing Proxy Statements: A Guide to the SEC Disclosure Rules for Executive and Director Compensation") covers compensation policies and practices as they relate to risk management; the SEC's interpretive guidance on the executive and director compensation disclosure rules through the summer of 2011; the disclosure enhancements adopted by the SEC in 2009 and again in 2010.
This second edition of Stock Options and the New Rules of Corporate Accountability examines the hot-button issue of executive compensation and proposes new methodologies and techniques for better aligning stock options, performance rewards and accounting.
Would your executive compensation plan hold up to today's unprecedented media and regulatory scrutiny? You'll be in a better position to answer "yes" after consulting this definitive list of more than 200 questions, developed by the world's largest association of compensation professionals.