The secs 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. Provides an analysis of the executive and director compensation disclosure rules their interpretation and application to various common situations and developing trends. The new rule will provide shareholders with information they can use to evaluate a ceos compensation and will require disclosure of the pay ratio in registration statements proxy and information statements and annual reports that call for executive compensation disclosure companies will be required to provide disclosure of their pay . On august 11 2006 the sec released the final rules on executive and director compensation disclosure along with detailed commentary and guidance
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