The shareholder advisory service now considers some strategies executives use to realize or lock in value from company stock to be risk-oversight failures.
The ruling by an appeals court is also good news for employees who are, or already have been, involuntarily terminated because of a large workforce reduction or plant closing.
A recent error by Barnes &spamp; Noble in its granting of stock options offers some lessons for CFOs and compensation committees.
The presence of even one person on a company-owned plane for personal entertainment purposes could wipe out what would otherwise be a large tax deduction.
In light of a recent lawsuit, CFOs should take a fresh look at how personal use of company aircraft is identified and reported for proxy purposes.
An IRS compensation rule aimed at health insurers could actually apply to a wide range of companies.
Well, for emerging growth companies, at least. The new law also exempts such firms — which are planning an IPO and have less than $1 billion in revenue — from holding a “say-on-pay” vote.
PCAOB proposals would have auditors reading the employment and compensation contracts of corporate leaders and, possibly, forcing changes to comp programs due to unacceptable risks of material restatement.
Equity grants could trigger financial penalties for executives and directors.
Shareholders accuse companies of making false and misleading executive-compensation and tax disclosures.