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1995•Journal of Corporate Accounting & FinanceRequires access

Study finds companies stressing pay for performance in executive compensation

Edward W. Freher

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Abstract

Abstract This article reports on KPMG research contrasting pay levels in high‐ versus low‐performing companies, in the context of a regulatory update on FASB's stock compensation project and corporate policy with respect to the 1 million cap on compensation deductions.

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What this paper is about

Abstract This article reports on KPMG research contrasting pay levels in high‐ versus low‐performing companies, in the context of a regulatory update on FASB's stock compensation project and corporate policy with respect to the 1 million cap on compensation deductions.

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Available abstract

Abstract This article reports on KPMG research contrasting pay levels in high‐ versus low‐performing companies, in the context of a regulatory update on FASB's stock compensation project and corporate policy with respect to the 1 million cap on compensation deductions.

Key concepts: Executive compensation, Stock options, Accounting, Compensation (psychology), Business, Context (archaeology), Stock (firearms), Pay for performance

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