2013Medical Entomology and ZoologyOpen access

Executive Compensation Disclosure Rules: An Update of SEC Executive Compensation Disclosure Rules

Mark A. Borges

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Abstract

The SEC's 2006 revision to its executive compensation disclosure rules and the Dodd-Frank Act requirement that public companies provide shareholder advisory votes has completely changed how public companies design and communicate their senior executive pay practices and decisions. This book explains how the current rules for the Compensation Discussion and Analysis and the accompanying compensation tables apply in today's environment of responsible corporate governance, heightened transparency, and increasing sophisticated compensation programs. This book provides you: * Practical guidance on how to comply with the rules * Detailed discussion of the disclosure requirements * Explanations of each disclosure rule * Latest interpretative guidance on the major compliance issues

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The SEC's 2006 revision to its executive compensation disclosure rules and the Dodd-Frank Act requirement that public companies provide shareholder advisory votes has completely changed how public companies design and communicate their senior executive pay practices and decisions. This book explains how the current rules for the Compensation Discussion and Analysis and the accompanying compensation tables apply in today's environment of responsible corporate governance, heightened transparency, and increasing sophisticated compensation programs. This book provides you: * Practical guidance on how to comply with the rules * Detailed discussion of the disclosure requirements * Explanations of each disclosure rule * Latest interpretative guidance on the major compliance issues

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Available abstract

The SEC's 2006 revision to its executive compensation disclosure rules and the Dodd-Frank Act requirement that public companies provide shareholder advisory votes has completely changed how public companies design and communicate their senior executive pay practices and decisions. This book explains how the current rules for the Compensation Discussion and Analysis and the accompanying compensation tables apply in today's environment of responsible corporate governance, heightened transparency, and increasing sophisticated compensation programs. This book provides you: * Practical guidance on how to comply with the rules * Detailed discussion of the disclosure requirements * Explanations of each disclosure rule * Latest interpretative guidance on the major compliance issues

Key concepts: Executive compensation, Compensation (psychology), Transparency (behavior), Corporate governance, Accounting, Business, Shareholder, Compliance (psychology)

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