Executive Compensation: Accounting and Economic Issues by Gary Giroux (English)

Description: Executive Compensation by Gary Giroux Most compensation for senior executives is performance-based, but this structure leads to charges that it provides executives with incentives to manipulate short term corporate earnings and stock prices to serve their own compensation self interests. The book explores this premise and provides guidance into how such determinations are made. FORMAT Paperback LANGUAGE English CONDITION Brand New Publisher Description The chief executive officer (CEO) of a corporation and her executive team are responsible for the management of the business and its continued financial success. This team is 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 this structure leads to charges that it provides executives with incentives to manipulate short term corporate earnings and stock prices to serve their own compensation self interests. The book explores this premise and provides guidance into how such determinations are made. Three key points are emphasized in this book. First is the role that accounting and disclosure play in informing the process of determining executive compensation. Second is the recognition that executive compensation can affect corporate behavior in a variety of ways; and finally, there is the acknowledgement that executive compensation cannot be fully understood without one first becoming familiar with economic theory and empirical research related to compensation models. Because the rationale for executive compensation and the way it is viewed has changed over time, this book adopts a historical/chronological perspective. This perspective allows the book to make several observations about the state of executive compensation and how public disclosures about it have been demanded and have increased over time. The business culture and institutional framework for compensation of top executives has changed dramatically since the 1930s, with important ramifications. Types and amounts of executive pay have bounced up and down based on tax laws, regulatory changes and executive self-interest, as executives find new ways to be paid more. Yet research has shown that, despite some notable excesses, overall executive compensation is often more reasonable than recent perceptions would suggest. Author Biography Gary Giroux, PhD, CPA, former Shelton professor of ac-counting at Texas A&M University, is retired. He has published in Accounting Review, Journal of Accounting Re-search, Journal of Accounting and Public Policy, and numerous other journals. Giroux is the author of nine books, including Financial Analysis: A User Approach; Business Scandals, Corruption and Reform, An Encyclopedia; Executive Compensation: Accounting and Economic Issues; and Accounting History and the Rise of Civilization. Details ISBN1606498789 Author Gary Giroux Pages 120 Publisher Business Expert Press ISBN-10 1606498789 ISBN-13 9781606498781 Format Paperback Imprint Business Expert Press Subtitle Accounting and Economic Issues Country of Publication United States Affiliation Texas A&M University Texas A&M Univ.? Texas A&M Univ.? Texas A&M University Texas A&M Univ.? Texas A&M Univ.? Texas A&M Univ.? Texas A&M University Texas A&M University Texas A&M Univ.? Texas A&M Univ.? Texas A&M University Texas A&M Univ.? DEWEY 658.407 Year 2014 Short Title EXECUTIVE COMPENSATION Language English Media Book Illustrations Illustrations, black and white Place of Publication Sterling Forest AU Release Date 2014-12-08 NZ Release Date 2014-12-08 UK Release Date 2014-12-08 Publication Date 2014-12-30 Audience Professional & Vocational US Release Date 2014-12-30 We've got this At The Nile, if you're looking for it, we've got it. With fast shipping, low prices, friendly service and well over a million items - you're bound to find what you want, at a price you'll love! TheNile_Item_ID:119061005;

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