An introduction to executive compensation:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
San Diego, Calif. [u.a.]
Academic Press
2002
|
| Schlagworte: | |
| Online-Zugang: | Publisher description Table of contents Inhaltsverzeichnis |
| Beschreibung: | XVII, 387 S. graph. Darst. |
| ISBN: | 0120771268 |
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| 245 | 1 | 0 | |a An introduction to executive compensation |c Steven Balsam |
| 264 | 1 | |a San Diego, Calif. [u.a.] |b Academic Press |c 2002 | |
| 300 | |a XVII, 387 S. |b graph. Darst. | ||
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Datensatz im Suchindex
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Contents
Acknowledgments xvu
PART 1
An Introduction
1 Introduction
I. Introduction and Overview 3
II. Owner-Manager Conflict: Agency Theory 5
III. Other Theories Explaining and Influencing
Executive Compensation 7
IV. External Influences on the Compensation Package 8
V. Sources of Data on Executive Compensation 9
Appendix 1.1 Item 402 of SEC Regulation S-K 11
2 Overview of the Compensation Package
I. Introduction 35
II. Compensation Package 35
A. Salary 35
B. Bonus 36
vii
viii Contents
C. Stock Options 37
D. Stock Grants 38
E. Other Stock-Based Forms of Compensation 39
F. Pensions 39
G. Other Compensation 40
III. Usage of Major Components of Compensation 41
IV. Relative Importance of Components of a
Compensation Package 45
V. Magnitude of Compensation Package 49
VI. Relative Pay of CEOs to Other Top Executives 53
VII. Summary 56
Appendix 2.1 An Introduction to Option Pricing Models 57
3 An Introduction to Designing the Executive
Compensation Contract
I. Introduction 59
II. Making the Offer Attractive 59
III. Providing the Proper Incentives 61
IV. Designing the Contract to Retain the Executive 66
V. Minimize Costs to the Corporation 69
VI. Summary 71
PART II
The Components of the
Compensation Package
4 Salary
I. Introduction 75
II. Incentives 79
III. Affect on Willingness to Take Risks 80
IV. How Much? 81
V. Equity Issues 83
Contents ix
VI. Political Costs 84
VII. Financial Consequences 85
A. Cash Flows 85
B. Tax Deducibility 85
C. Financial Reporting 87
VIII. Summary 88
Appendix 4.1 89
5 Bonuses: Short-and Long-Term
I. Introduction 91
II. Incentives 97
A. Affect of Lower and Upper Bounds 99
B. Adherence to Plan 101
III. Effectiveness of Bonus Plans 102
IV. Political Costs 103
V. Financial Consequences 106
A. Cash Flows 106
B. Tax Deductibility 107
1. Examples of Corporations Forfeiting Deductions 107
2. Examples of Executives Deferring Compensation to
Preserve Deductions 109
3. Examples of Corporations Qualifying Their Plans to
Preserve Deductions 110
C. Financial Reporting 111
VI. Summary 111
Appendix 5.1 Bonus Formula from Contract Between David A.
Stonecipher and Jeffersonpilot Corporation Dated
September 15, 1997 113
Appendix 5.2 Lucent Technologies Inc. 1996 Long Term
Incentive Program 115
6 Stock Grants and Options
I. Introduction 131
A. Stock Options or Stock Appreciation Rights 131
B. Stock Grants 134
C. Incentive Effects 135
D. Use of Stock Options and Grants in the Compensation Package 136
II. Incentives 139
A. Affect on Incentives to Take Risk 140
B. Effect of Stock Compensation on Ownership 141
C. Choices the Corporation Must Make in Granting Stock Compensation 143
x Contents
III. Costs 144
A. Dilution 144
B. Cash Outflow 147
IV. Incentive Effect Versus Dilutive Effect 150
V. Effectiveness of Stock-Based Compensation 151
VI. Macro-Market Effects 152
VII. Alternatives 156
A. Adjusted Options 156
B. Premium Options 157
VIII. Financial Consequences 157
A. Cash Flow 157
B. Taxes 158
C. Financial Reporting 159
IX. Political Costs 161
X. Summary 163
Appendix 6.1 Nonqualified Stock Option Award Agreement
Under the 1989 Stock Incentive Plan 165
Appendix 6.2 Restricted Stock Award Agreement Under the 1989
Stock Incentive Plan 168
Appendix 6.3 §422 Incentive Stock Options 172
7 Deferred Compensation
I. Introduction 175
A. Pensions 175
1. Defined Benefit Plans 175
2. Defined Contribution Plans 176
B. Supplemental Executive Retirement Plans 177
C. Deferred Compensation Plans 178
II. Funding Limitations 180
III. Incentives 181
A. Vesting 181
B. Pension Backloading 181
C. Affect on Risk Preferences 183
D. Bond on Performance 183
E. Resolving Horizon Problems 184
IV. Political Costs 184
V. Financial Consequences 185
A. Cash Flows and Taxes 185
B. Financial Reporting Consequences 186
VI. Summary 187
Appendix 7.1 Executive Pension Benefits from General Motors
Proxy Statement Filed April 20, 1999 188
Appendix 7.2 Senior Officer Excess Benefit Agreement 191
Contents xi
PART III
Related Issues
8 Ownership of the Corporation
I. Introduction 203
II. The Affect of Executive Ownership on Incentives 207
A. Affect of Executive Ownership on Risk Preferences 210
B. Affect of Executive Ownership on Corporate Performance 210
C. Executive Ownership Requirements 211
III. The Effect of Executive Ownership on
Executive Compensation 213
A. Affect of Executive Ownership on the Level of Compensation 214
B. Affect of Executive Ownership on the Composition of the
Compensation Package 214
IV. The Effect of Director s Ownership on Executive
Compensation 215
V. The Effect of Large Shareholders and Institutional
Ownership on Executive Compensation 215
A. Affect of Large and Institutional Shareholders on the Level
of Compensation 216
B. Affect of Large and Institutional Shareholders on the Composition of the
Compensation Package 217
C. Affect of Shareholder Proposals on Executive Pay 217
VI. Summary 218
9 Corporate Governance
I. Introduction 219
A. Statutory Regulations 219
B. Categories of Directors 220
II. Director Compensation 222
A. Determinants of Director Compensation 226
B. Effect of Director Compensation on Director Independence 227
III. The Effect of the Board of Directors on
CEO Compensation 228
IV. The Effect of the Board of Directors on CEO Turnover 235
V. Examples of Strong and Weak Boards 235
VI. An Interesting Response 237
VII. Summary 238
xii Contents
Appendix 9.1 Excerpt on Board of Directors from General
Electric Proxy Statement Filed With the Securities and
Exchange Commission March 13, 2000 240
Appendix 9.2 Excerpt on Board of Directors from Walt Disney
Proxy Statement Filed With the Securities and Exchange
Commission January 5, 2000 250
PART IV
Considerations in Designing the Executive
Compensation Package
10 Is Executive Compensation Really That High?
I. Introduction 261
A. CEO Compensation Relative to Corporate Profits 261
13. CEO Compensation Relative to Dividends Paid 264
C. CEO Compensation Relative to Change in Shareholder Wealth 265
D. CEO Worth 268
E. Well-Compensated Disappointments 269
II. The Relationship Between Executive Compensation and
Firm Performance 272
III. The Politics of Executive Compensation 275
IV. The Effect of the Political Process on
Executive Compensation 276
V. International Comparisons 277
A. International Politics of Executive Compensation 278
B. Britain 278
C. Canada 279
D. Germany 279
E. Japan 280
F. Why Do These Differences Exist? 280
G. Can These Differences Continue to Exist? 281
VI. Comparisons to Other Occupations 282
A. Wall Street 282
B. Lawyers 282
C. Sports and Entertainment 282
D. One Big Difference 284
Contents xiii
VII. Summary 284
Appendix 10.1 Selection of Bills Introduced, but not Passed,
With the Potential to Affect Amounts, Deducibility or
Disclosure of Compensation 286
Appendix 10.2 Resolutions Introduced to Limit
Executive Compensation 287
Appendix 10.3 Laws that Restrict Executive Compensation 287
11 The Effect of Corporate and Executive Characteristics
on Designing an Optimal Compensation Contract
I. Introduction 289
II. Goals 292
III. The Effect of Corporate Characteristics on the
Optimal Contract 292
A. Size 292
B. Political Costs 293
C. Risk 294
D. Growth and Liquidity 295
E. Labor Intensity 297
F. Ownership and Board Compensation 297
G. Regulated Industries 298
H. Financial Distress 300
IV. The Effect of Executive Characteristics on the Optimal
Compensation Contract 301
A. Opportunity Cost 301
B. Risk Aversion 303
C. Horizon and Age 304
D. Ownership 305
V. The Effect of Joint Characteristics on the Optimal Contract 306
A. Tax Status 306
B. Tax-Qualified Options 306
C. Deferred Compensation 307
D. Fringe Benefits 307
E. Corporate Tax Status 3(18
VI. Summary 308
12 Designing a Compensation Contract
I. Introduction 311
II. Salary 311
A. Impact of Executive Characteristics 311
1. Opportunity Cost 311
2. Risk Aversion 312
xiv Contents
3. Executive Ownership 312
4. Horizon 312
B. Impact of Corporate Characteristics 313
1. Size 313
2. Growth 313
3. Financial Considerations 313
4. Ownership and Board Composition 314
III. Bonus 314
A. Targeted Bonus Amount 315
1. Affect of Executive Characteristics on Targeted Bonus Amount 316
2. Affect of Corporate Characteristics on Targeted Bonus Amount 316
B. Performance Period 317
1. Affect of Executive Characteristics on Choice of
Performance Period 318
2. Affect of Corporate Characteristics on Choice of
Performance Period 319
C. Performance Measure(s) 319
1. Affect of Executive Characteristics on the Choice of
Performance Measures 319
2. Affect of Corporate Characteristics on Choice of
Performance Measures 320
D. Performance Targets 320
1. Affect of Corporate Characteristics on Choice of
Performance Target 320
E. Method of Payment 321
IV. Stock Compensation 322
A. Amount of Stock Compensation 322
1. Affect of Executive Characteristics on Amount of
Stock Compensation 323
2. Affect of Corporate Characteristics on Amount of
Stock Compensation 324
B. Share versus Option Grants 325
1. Impact of Executive Characteristics on Choice between Option and
Share Grants 325
2. Impact of Corporate Characteristics on Choice between Option and
Share Grants 326
C. Restrictions and Vesting 327
1. Affect of Executive Characteristics on Restrictions 328
2. Affect of Corporate Characteristics on Restrictions 328
D. Grant Frequency 329
E. Exercise Price 330
V. Deferred Compensation 332
A. Amount Deferred 332
B. Length of Deferral 333
C. Deferral Vehicle 333
D. Restrictions 334
VI. Benefits 334
VII. Summary 335
Contents xv
PART V
Conclusion
13 Recent Trends and Their Implications for the Future
of Executive Compensation
I. Recent Trends 341
II. The Future 342
A. Use of Compensation Surveys 342
B. Performance 343
C. Increased Demand for Executives 343
D. Increased Use of Stock Compensation 344
E. Increased Risk 344
F. Can These Trends Continue? 344
1. Bull Market Resumes 345
2. Market Becomes Stagnant or Declines 345
III. Conclusions 349
Glossary 351
References 359
Index 375
|
| adam_txt |
j
Contents
Acknowledgments xvu
PART 1
An Introduction
1 Introduction
I. Introduction and Overview 3
II. Owner-Manager Conflict: Agency Theory 5
III. Other Theories Explaining and Influencing
Executive Compensation 7
IV. External Influences on the Compensation Package 8
V. Sources of Data on Executive Compensation 9
Appendix 1.1 Item 402 of SEC Regulation S-K 11
2 Overview of the Compensation Package
I. Introduction 35
II. Compensation Package 35
A. Salary 35
B. Bonus 36
vii
viii Contents
C. Stock Options 37
D. Stock Grants 38
E. Other Stock-Based Forms of Compensation 39
F. Pensions 39
G. Other Compensation 40
III. Usage of Major Components of Compensation 41
IV. Relative Importance of Components of a
Compensation Package 45
V. Magnitude of Compensation Package 49
VI. Relative Pay of CEOs to Other Top Executives 53
VII. Summary 56
Appendix 2.1 An Introduction to Option Pricing Models 57
3 An Introduction to Designing the Executive
Compensation Contract
I. Introduction 59
II. Making the Offer Attractive 59
III. Providing the Proper Incentives 61
IV. Designing the Contract to Retain the Executive 66
V. Minimize Costs to the Corporation 69
VI. Summary 71
PART II
The Components of the
Compensation Package
4 Salary
I. Introduction 75
II. Incentives 79
III. Affect on Willingness to Take Risks 80
IV. How Much? 81
V. Equity Issues 83
Contents ix
VI. Political Costs 84
VII. Financial Consequences 85
A. Cash Flows 85
B. Tax Deducibility 85
C. Financial Reporting 87
VIII. Summary 88
Appendix 4.1 89
5 Bonuses: Short-and Long-Term
I. Introduction 91
II. Incentives 97
A. Affect of Lower and Upper Bounds 99
B. Adherence to Plan 101
III. Effectiveness of Bonus Plans 102
IV. Political Costs 103
V. Financial Consequences 106
A. Cash Flows 106
B. Tax Deductibility 107
1. Examples of Corporations Forfeiting Deductions 107
2. Examples of Executives Deferring Compensation to
Preserve Deductions 109
3. Examples of Corporations Qualifying Their Plans to
Preserve Deductions 110
C. Financial Reporting 111
VI. Summary 111
Appendix 5.1 Bonus Formula from Contract Between David A.
Stonecipher and Jeffersonpilot Corporation Dated
September 15, 1997 113
Appendix 5.2 Lucent Technologies Inc. 1996 Long Term
Incentive Program 115
6 Stock Grants and Options
I. Introduction 131
A. Stock Options or Stock Appreciation Rights 131
B. Stock Grants 134
C. Incentive Effects 135
D. Use of Stock Options and Grants in the Compensation Package 136
II. Incentives 139
A. Affect on Incentives to Take Risk 140
B. Effect of Stock Compensation on Ownership 141
C. Choices the Corporation Must Make in Granting Stock Compensation 143
x Contents
III. Costs 144
A. Dilution 144
B. Cash Outflow 147
IV. Incentive Effect Versus Dilutive Effect 150
V. Effectiveness of Stock-Based Compensation 151
VI. Macro-Market Effects 152
VII. Alternatives 156
A. Adjusted Options 156
B. Premium Options 157
VIII. Financial Consequences 157
A. Cash Flow 157
B. Taxes 158
C. Financial Reporting 159
IX. Political Costs 161
X. Summary 163
Appendix 6.1 Nonqualified Stock Option Award Agreement
Under the 1989 Stock Incentive Plan 165
Appendix 6.2 Restricted Stock Award Agreement Under the 1989
Stock Incentive Plan 168
Appendix 6.3 §422 Incentive Stock Options 172
7 Deferred Compensation
I. Introduction 175
A. Pensions 175
1. Defined Benefit Plans 175
2. Defined Contribution Plans 176
B. Supplemental Executive Retirement Plans 177
C. Deferred Compensation Plans 178
II. Funding Limitations 180
III. Incentives 181
A. Vesting 181
B. Pension Backloading 181
C. Affect on Risk Preferences 183
D. Bond on Performance 183
E. Resolving Horizon Problems 184
IV. Political Costs 184
V. Financial Consequences 185
A. Cash Flows and Taxes 185
B. Financial Reporting Consequences 186
VI. Summary 187
Appendix 7.1 Executive Pension Benefits from General Motors
Proxy Statement Filed April 20, 1999 188
Appendix 7.2 Senior Officer Excess Benefit Agreement 191
Contents xi
PART III
Related Issues
8 Ownership of the Corporation
I. Introduction 203
II. The Affect of Executive Ownership on Incentives 207
A. Affect of Executive Ownership on Risk Preferences 210
B. Affect of Executive Ownership on Corporate Performance 210
C. Executive Ownership Requirements 211
III. The Effect of Executive Ownership on
Executive Compensation 213
A. Affect of Executive Ownership on the Level of Compensation 214
B. Affect of Executive Ownership on the Composition of the
Compensation Package 214
IV. The Effect of Director's Ownership on Executive
Compensation 215
V. The Effect of Large Shareholders and Institutional
Ownership on Executive Compensation 215
A. Affect of Large and Institutional Shareholders on the Level
of Compensation 216
B. Affect of Large and Institutional Shareholders on the Composition of the
Compensation Package 217
C. Affect of Shareholder Proposals on Executive Pay 217
VI. Summary 218
9 Corporate Governance
I. Introduction 219
A. Statutory Regulations 219
B. Categories of Directors 220
II. Director Compensation 222
A. Determinants of Director Compensation 226
B. Effect of Director Compensation on Director Independence 227
III. The Effect of the Board of Directors on
CEO Compensation 228
IV. The Effect of the Board of Directors on CEO Turnover 235
V. Examples of Strong and Weak Boards 235
VI. An Interesting Response 237
VII. Summary 238
xii Contents
Appendix 9.1 Excerpt on Board of Directors from General
Electric Proxy Statement Filed With the Securities and
Exchange Commission March 13, 2000 240
Appendix 9.2 Excerpt on Board of Directors from Walt Disney
Proxy Statement Filed With the Securities and Exchange
Commission January 5, 2000 250
PART IV
Considerations in Designing the Executive
Compensation Package
10 Is Executive Compensation Really That High?
I. Introduction 261
A. CEO Compensation Relative to Corporate Profits 261
13. CEO Compensation Relative to Dividends Paid 264
C. CEO Compensation Relative to Change in Shareholder Wealth 265
D. CEO Worth 268
E. Well-Compensated Disappointments 269
II. The Relationship Between Executive Compensation and
Firm Performance 272
III. The Politics of Executive Compensation 275
IV. The Effect of the Political Process on
Executive Compensation 276
V. International Comparisons 277
A. International Politics of Executive Compensation 278
B. Britain 278
C. Canada 279
D. Germany 279
E. Japan 280
F. Why Do These Differences Exist? 280
G. Can These Differences Continue to Exist? 281
VI. Comparisons to Other Occupations 282
A. Wall Street 282
B. Lawyers 282
C. Sports and Entertainment 282
D. One Big Difference 284
Contents xiii
VII. Summary 284
Appendix 10.1 Selection of Bills Introduced, but not Passed,
With the Potential to Affect Amounts, Deducibility or
Disclosure of Compensation 286
Appendix 10.2 Resolutions Introduced to Limit
Executive Compensation 287
Appendix 10.3 Laws that Restrict Executive Compensation 287
11 The Effect of Corporate and Executive Characteristics
on Designing an Optimal Compensation Contract
I. Introduction 289
II. Goals 292
III. The Effect of Corporate Characteristics on the
Optimal Contract 292
A. Size 292
B. Political Costs 293
C. Risk 294
D. Growth and Liquidity 295
E. Labor Intensity 297
F. Ownership and Board Compensation 297
G. Regulated Industries 298
H. Financial Distress 300
IV. The Effect of Executive Characteristics on the Optimal
Compensation Contract 301
A. Opportunity Cost 301
B. Risk Aversion 303
C. Horizon and Age 304
D. Ownership 305
V. The Effect of Joint Characteristics on the Optimal Contract 306
A. Tax Status 306
B. Tax-Qualified Options 306
C. Deferred Compensation 307
D. Fringe Benefits 307
E. Corporate Tax Status 3(18
VI. Summary 308
12 Designing a Compensation Contract
I. Introduction 311
II. Salary 311
A. Impact of Executive Characteristics 311
1. Opportunity Cost 311
2. Risk Aversion 312
xiv Contents
3. Executive Ownership 312
4. Horizon 312
B. Impact of Corporate Characteristics 313
1. Size 313
2. Growth 313
3. Financial Considerations 313
4. Ownership and Board Composition 314
III. Bonus 314
A. Targeted Bonus Amount 315
1. Affect of Executive Characteristics on Targeted Bonus Amount 316
2. Affect of Corporate Characteristics on Targeted Bonus Amount 316
B. Performance Period 317
1. Affect of Executive Characteristics on Choice of
Performance Period 318
2. Affect of Corporate Characteristics on Choice of
Performance Period 319
C. Performance Measure(s) 319
1. Affect of Executive Characteristics on the Choice of
Performance Measures 319
2. Affect of Corporate Characteristics on Choice of
Performance Measures 320
D. Performance Targets 320
1. Affect of Corporate Characteristics on Choice of
Performance Target 320
E. Method of Payment 321
IV. Stock Compensation 322
A. Amount of Stock Compensation 322
1. Affect of Executive Characteristics on Amount of
Stock Compensation 323
2. Affect of Corporate Characteristics on Amount of
Stock Compensation 324
B. Share versus Option Grants 325
1. Impact of Executive Characteristics on Choice between Option and
Share Grants 325
2. Impact of Corporate Characteristics on Choice between Option and
Share Grants 326
C. Restrictions and Vesting 327
1. Affect of Executive Characteristics on Restrictions 328
2. Affect of Corporate Characteristics on Restrictions 328
D. Grant Frequency 329
E. Exercise Price 330
V. Deferred Compensation 332
A. Amount Deferred 332
B. Length of Deferral 333
C. Deferral Vehicle 333
D. Restrictions 334
VI. Benefits 334
VII. Summary 335
Contents xv
PART V
Conclusion
13 Recent Trends and Their Implications for the Future
of Executive Compensation
I. Recent Trends 341
II. The Future 342
A. Use of Compensation Surveys 342
B. Performance 343
C. Increased Demand for Executives 343
D. Increased Use of Stock Compensation 344
E. Increased Risk 344
F. Can These Trends Continue? 344
1. Bull Market Resumes 345
2. Market Becomes Stagnant or Declines 345
III. Conclusions 349
Glossary 351
References 359
Index 375 |
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| id | DE-604.BV023529221 |
| illustrated | Illustrated |
| index_date | 2024-07-02T22:34:45Z |
| indexdate | 2024-07-09T21:23:59Z |
| institution | BVB |
| isbn | 0120771268 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016849420 |
| oclc_num | 248255446 |
| open_access_boolean | |
| owner | DE-521 DE-11 |
| owner_facet | DE-521 DE-11 |
| physical | XVII, 387 S. graph. Darst. |
| publishDate | 2002 |
| publishDateSearch | 2002 |
| publishDateSort | 2002 |
| publisher | Academic Press |
| record_format | marc |
| spelling | Balsam, Steven Verfasser aut An introduction to executive compensation Steven Balsam San Diego, Calif. [u.a.] Academic Press 2002 XVII, 387 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Executives -- Salaries, etc http://www.loc.gov/catdir/description/els031/2002100067.html Publisher description http://www.loc.gov/catdir/toc/els031/2002100067.html Table of contents HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016849420&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Balsam, Steven An introduction to executive compensation Executives -- Salaries, etc |
| title | An introduction to executive compensation |
| title_auth | An introduction to executive compensation |
| title_exact_search | An introduction to executive compensation |
| title_exact_search_txtP | An introduction to executive compensation |
| title_full | An introduction to executive compensation Steven Balsam |
| title_fullStr | An introduction to executive compensation Steven Balsam |
| title_full_unstemmed | An introduction to executive compensation Steven Balsam |
| title_short | An introduction to executive compensation |
| title_sort | an introduction to executive compensation |
| topic | Executives -- Salaries, etc |
| topic_facet | Executives -- Salaries, etc |
| url | http://www.loc.gov/catdir/description/els031/2002100067.html http://www.loc.gov/catdir/toc/els031/2002100067.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016849420&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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