The Next Steps in Evaluating Executive Pay vs. Performance

The executive compensation disclosures mandated by the U.S. Securities and Exchange Commission (SEC) two years ago have been seen in many circles as another layer of expensive-to-produce paperwork that most investors don’t read. But our analysis of the S&P 500 points to relevant data and potentially a new way to benchmark compensation. In this paper, we show there is much more work that can be done to turn this compliance exercise into business strategy.

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