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Executive compensation : accounting and economic issues /
"The chief executive officer (CEO) of a corporation and his or her executive team are responsible for the management of the business and its continued operating and financial success. The CEO and executive team are almost always highly compensated and the relative total compensation has mushroo...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
New York, NY :
Business Expert Press,
[2015]
|
| Edición: | First edition. |
| Colección: | Financial accounting and auditing collection.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Giroux, Gary A., |e author. | |
| 245 | 1 | 0 | |a Executive compensation : |b accounting and economic issues / |c Gary Giroux. |
| 250 | |a First edition. | ||
| 264 | 1 | |a New York, NY : |b Business Expert Press, |c [2015] | |
| 264 | 4 | |c Ã2015 | |
| 300 | |a 1 online resource (197 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Financial accounting and auditing collection | |
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a 1. Introduction to Executive Compensation -- 2. Compensation Basics -- 3. Accounting for Executive Pay -- 4. Historical Perspective on Executive Pay -- 5. Economic Theory -- 6. International Comparisons -- 7. The Future of Executive Compensation -- Appendix 1. Microsoft Proxy Disclosures, 2013 -- Appendix 2. Microsoft 10-K Stock Compensation Disclosures, 2013 -- Appendix 3. Pfizer 10-k Disclosures, 2012 -- Timeline -- Glossary. | |
| 520 | |a "The chief executive officer (CEO) of a corporation and his or her executive team are responsible for the management of the business and its continued operating and financial success. The CEO and executive team are almost always highly compensated and the relative total compensation has mushroomed over time. Most of the compensation now is designed to be performance-based, but leading to charges that executives have incentives to manipulate corporate earnings and stock price in the short-term for their own self interests. The compensation at some companies became so egregious that compensation again became a major public policy issue subject to federal regulation. Executive Compensation focuses on the major topics related to executive compensation--present, past, and future. First, is understanding what executive compensation is, including composition and objectives of pay contracts. Second, how do specific compensation agreements affect corporate behavior and performance? Third, what are the major components, including how and what are accounted for and disclosed? How is compensation, especially executive compensation, accounted for--that is, what are the calculations and journal entries required? Fourth, what does historical analysis tell us about the topic, especially how contractual decisions have been made and what has worked. Finally, what is in store for the future--both expected compensation agreements and what the compensation incentives suggest for future corporate decisions on operations and accounting manipulation"--Provided by publisher | ||
| 588 | 0 | |a Print version record. | |
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Compensation management. | |
| 650 | 0 | |a Deferred compensation |x Law and legislation |z United States. | |
| 650 | 0 | |a Executives |x Salaries, etc. | |
| 650 | 0 | |a Executives |x Salaries, etc. |x Law and legislation |z United States. | |
| 650 | 6 | |a Salaires |x Gestion. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Industrial Management. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Management. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Management Science. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Organizational Behavior. |2 bisacsh | |
| 650 | 7 | |a Compensation management |2 fast | |
| 650 | 7 | |a Deferred compensation |x Law and legislation |2 fast | |
| 650 | 7 | |a Executives |x Salaries, etc. |2 fast | |
| 650 | 7 | |a Executives |x Salaries, etc. |x Law and legislation |2 fast | |
| 651 | 7 | |a United States |2 fast |1 https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq | |
| 653 | |a agency theory | ||
| 653 | |a compensation accounting | ||
| 653 | |a economic theory | ||
| 653 | |a executive compensation | ||
| 653 | |a proxy statement and 10-k disclosure | ||
| 653 | |a stock options/stock-based compensation | ||
| 758 | |i has work: |a Executive compensation (Text) |1 https://id.oclc.org/worldcat/entity/E39PCFvFVKp7CtpKCtYbFqJcmq |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Giroux, Gary A. |t Executive compensation. |d New York, NY : Business Expert Press, [2015] |z 1606498789 |w (OCoLC)895117866 |
| 830 | 0 | |a Financial accounting and auditing collection. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=1887366 |z Texto completo |
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