Abstract
I. Introduction ... A. Overview of the Rules ... B. Basic Intent/Goals of Rules ... C. Conditions Which Led to the Change ... 1. Increasing Use of Long-Term Compensation Arrangements ... 2. Institutional Investors and Shareholder Activism … 3. Negative Publicity ... D. Other Government Action in the Executive Pay Arena ... 1. Congressional Action ... 2. Other SEC Action
II. Tabular and Graphic Presentation of Compensation-Related Information ... A. Overview of New Presentation ... B. Tabular Disclosure Versus Narrative Description
III. Summary Compensation Table ... A . Generally ... B. Specific Elements ... 1. Salary and Bonus ... 2. Other Annual Compensation ... 3. Restricted Stock Awards ... 4. Option/SAR Grants ... 5. LTIP Payouts ... 6. All Other Compensation ... C. Other Criticisms/Potential Improvements ... 1. Bottom-Line Figure ... 2. Exclusion of Option/SAR Information ... 3. Disclosure Period
IV. Option/SAR Tables
V. Board Compensation Committee Report
VI. Performance Graph
VII. Conclusion
Recommended Citation
Patrick J. Straka,
Executive Compensation Disclosure: The SEC's Attempt to Facilitate Market Forces,
72 Neb. L. Rev.
(1993)
Available at: https://digitalcommons.unl.edu/nlr/vol72/iss3/6