Executive Compensation: Accounting and Economic Issues - Couverture souple

Livre 3 sur 6: Financial Accounting and Auditing Collection

Giroux, Gary

 
9781606498781: Executive Compensation: Accounting and Economic Issues
Couverture souple
ISBN 10 : 1606498789 ISBN 13 : 9781606498781
Editeur : Business Expert Press, 2014

Synopsis

The chief executive officer (CEO) of a corporation and his or her executive team are responsible for the management of the business and its continued operating and financial success. The CEO and executive team are 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 leading to charges that executives have incentives to manipulate corporate earnings and stock price in the short-term for their own self interests. The compensation at some companies became so egregious that compensation again became a major public policy issue subject to federal regulation. Executive Compensation focuses on the major topics related to executive compensation-present, past, and future. First, is understanding what executive compensation is, including composition and objectives of pay contracts. Second, how do specific compensation agreements affect corporate behavior and performance? Third, what are the major components, including how and what are accounted for and disclosed? How is compensation, especially executive compensation, accounted for-that is, what are the calculations and journal entries required? Fourth, what does historical analysis tell us about the topic, especially how contractual decisions have been made and what has worked. Finally, what is in store for the future-both expected compensation agreements and what the compensation incentives suggest for future corporate decisions on operations and accounting manipulation.

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À propos de l?auteur

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.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
Business Expert Press
Date d'édition
2014
Langue
anglais
ISBN 10 
1606498789
ISBN 13 
9781606498781
Reliure
Broché
Nombre de pages
120
Coordonnées du fabricant
non disponible
Personne responsable
gpsr@libri.de
gpsr@libri.de

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