Transcription of Shifts in executive compensation structure: Impact …
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Journal of Finance and Accountancy Volume 22. Shifts in executive compensation structure : Impact of sarbanes - oxley and Dodd-Frank acts Deanna Burgess, Glynn Archer Florida Gulf Coast University Sarah Hunnicutt Gabriela Molina Ara Volkan, , CPA Shan Yeung Florida Gulf Coast University Maria Zuluaga in Accounting and Taxation Students Florida Gulf Coast University ABSTRACT. Chief Officers (COs) of public companies are expected to make decisions that maximize corporate value and shareholder wealth. This agency relationship has a major shortcoming as rational individuals tend to choose the path that benefits their self-interest. To align the interests of the COs and the shareholders, the composition of the compensation packages of the COs frequently include bonuses tied to earnings and stock options that become increasingly valuable as corporate earnings and stock prices increase.
Journal of Finance and Accountancy Volume 22 Shifts in executive compensation, Page 1 Shifts in executive compensation structure: Impact of Sarbanes-Oxley …
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IT Director’s Practical Guide Sarbanes, Oxley, Sarbanes, The Sarbanes, Oxley Act, The Sarbanes-Oxley Act at 10, Sarbanes-Oxley Roadmap to Business Continuity, A guide for audit committees, Internal Audit in Complying with, Internal Audit in Complying with Sarbanes, Sarbanes-Oxley Act 404 Compliance, Sarbanes-Oxley Act: Section 404 Practical