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Executive Compensation: A Decade of Disclosure by James Hamilton, Anne Sherry

Executive Compensation: A Decade of Disclosure

By James Hamilton, Anne Sherry


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In rules effective in 2006, the SEC put in place a principles-based regime for disclosure of executive compensation and related-party transactions. Enhancements and revisions in the intervening decade have modified the disclosure requirements in some crucial respects such as:

  • Elimination of separate regulations and forms pertaining to small business issuers.
  • Revisions to the method of accounting for stock and option awards.

The Dodd-Frank Act also made its mark on executive compensation disclosure as it directed the SEC to craft rules requiring:

  • Advisory votes on executive compensation.
  • A disclosure and voting regime for golden parachute arrangements.
  • Disclosure as to whether hedging arrangements are allowed and how compensation policies for all employees affect risk.
  • Disclosure of the ratio between the CEO’s pay and that of the median employee.

Executive Compensation: A Decade of Disclosure discusses these new requirements in the context of the broader disclosure framework. It also includes a discussion of recent developments in corporate governance, notably the upsurge in proxy advisory services, which are becoming the de facto standard setters for corporate governance matters including executive compensation.

Last Updated 04/08/2015
Update Frequency Periodically
Product Line Wolters Kluwer Legal & Regulatory U.S.
ISBN 9780808040705
SKU 10037934-0001
Table of Contents
  1. Introduction
  2. Compensation Discussion and Analysis
  3. Executive Compensation Disclosure
  4. Options Disclosure
  5. Related-Party Transactions
  6. Corporate Governance
  7. Beneficial Ownership Disclosure
  8. Dodd-Frank Act

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