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Volumn 6, Issue 3, 2006, Pages

Executive compensation: The fallacy of disclosure

Author keywords

CEO pay; Disclosure; Executive compensation; Executive pay

Indexed keywords


EID: 33846616959     PISSN: None     EISSN: 1535167X     Source Type: Journal    
DOI: 10.2202/1535-167X.1207     Document Type: Article
Times cited : (2)

References (37)
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    • The complete federal regulations governing disclosure of information about executive compensation are contained in Item 402 of Regulation S-K. Regulation S-K sets out disclosure requirements for proxy statements, registration statements, reports and other materials filed under the Securities Act of 1933 and the Securities Exchange Act of 1934
    • The complete federal regulations governing disclosure of information about executive compensation are contained in Item 402 of Regulation S-K. Regulation S-K sets out disclosure requirements for proxy statements, registration statements, reports and other materials filed under the Securities Act of 1933 and the Securities Exchange Act of 1934.
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    • Id. While, perhaps, not easily practicable the proposal that the author makes is interesting. She suggests that since it is possible to find qualified but cheaper workers [...] in India, China, Turkey and dozens of other countries, it makes competitive sense [...] to outsource jobs.
    • Id. While, perhaps, not easily practicable the proposal that the author makes is interesting. She suggests that "since it is possible to find qualified but cheaper workers [...] in India, China, Turkey and dozens of other countries, it makes competitive sense [...] to outsource jobs."
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    • In an interesting article, M. Leder argues that, only a few months after the entry into force of SOX, companies have realized that they can avoid the ban if they give money away to their top executives instead of loaning it. See, M. Leder, Outfoxing SOX, Sarbanes-Oxley Banned Sweetheart Loans to Greedy Executives. So, Corporations are Giving them Free Money Instead, MoneyBox, January 24, 2005, also available online at
    • In an interesting article, M. Leder argues that, only a few months after the entry into force of SOX, "companies have realized that they can avoid the ban if they give money away to their top executives instead of loaning it." See, M. Leder, Outfoxing SOX, Sarbanes-Oxley Banned Sweetheart Loans to Greedy Executives. So, Corporations are Giving them Free Money Instead, MoneyBox, January 24, 2005, also available online at http://www.fairness.com/resources/one?resource_id=25314.
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    • Id, on page 169-171.
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    • J. Jusko, Beefed Up Boards, Industry Week.com, August 1, 2005, also available online at http://www.findarticles.com/p/articles/mi_hb3044/ is_200508/ai_n15249482.
  • 34
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    • SEC Today, SEC Proposes New Executive Compensation Disclosure Rules, Jan. 18, 2006, 2006-11
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    • http://www.bepress.com/gj/topics/vol6/iss3/art1


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