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100   $a20141221d2015      fy             0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aExecutive compensation $eaccounting and economic issues /$fGary Giroux
205   $aFirst edition.
210  1$aNew York, New York (222 East 46th Street, New York, NY 10017) :$cBusiness Expert Press,$d2015.
215   $a1 online resource (212 p.)
225 1 $aFinancial accounting and auditing collection,$x2151-2817
300   $aPart of: 2014 digital library.
311   $a1-60649-878-9 
320   $aIncludes bibliographical references (pages 187-190) and index.
327   $aIntroduction to executive compensation -- Compensation basics -- Accounting for executive pay -- Historical perspective on executive pay -- Economic theory -- International comparisons  -- 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 -- Notes -- References -- Index.
330 3 $aThe chief executive officer (CEO) of a corporation and his or her executive team are responsible for the management of the business and its continued operating and financial success. The CEO and executive team are almost always highly compensated and the relative total compensation has mushroomed over time. Most of the compensation now is designed to be performance-based, but leading to charges that executives have incentives to manipulate corporate earnings and stock price in the short-term for their own self interests. The compensation at some companies became so egregious (Enron and other tech-bubble failures or Citigroup and other banks during the subprime meltdown) that compensation again became a major public policy issue subject to federal regulation. (Popular outrage and calls for government action against well-paid CEOs has been common at least since the 1930s.)
410  0$a2014 digital library.
410  0$aFinancial accounting and auditing collection.$x2151-2817
606   $aExecutives$xSalaries, etc
610   $aagency theory
610   $acompensation accounting
610   $aeconomic theory
610   $aexecutive compensation
610   $aproxy statement and 10-k disclosure
610   $astock options/stock-based compensation
615  0$aExecutives$xSalaries, etc.
676   $a658.4072
700   $aGiroux$b Gary A.$0857173
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910814967903321
996   $aExecutive compensation$93974634
997   $aUNINA