"Corporate Finance": Compensation plans
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Questions 1:
Which of the following is the best example of a good corporate governance practice?
A 、Independent board members are prior, but not current employees of the firm.
B、 Supervisory and management boards have overlapping membership.
C 、The chief executive position is separate from the chair position on the company’s board.
Questions 2:
Which of the following features is most likely to be found in a well-structured executive compensation plan?
A、Links to factors that drive overall corporate performance
B、 Reasonably consistent total compensation from year to year
C 、Higher total remuneration relative to peer companies with comparable performance
C is correct. The CEO and board chair roles should be separated to prevent too much executive power.
A is incorrect. Former employees are not independent board members.
B is incorrect. Supervisory and management boards should be independent of each other.
A is correct. Plans that link compensation to the factors that drive overall corporate performance are well structured because they create alignment between shareholder and executive objectives.
B is incorrect. Plans that exhibit little variation in results from year to year may be failing to distinguish strong from weak performance.
C is incorrect. Compensation plans should result in comparable remuneration for comparable companies with comparable performance.
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