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Executive Compensation by Gary Giroux

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Notes

Chapter 1

1. Ellig (2002).

2. SEC Regulation S-K details reporting rules for SEC filings. Section 3.5.2, Item 402, covers executive compensation requirements for the 10-K.

3. The top 200 highest paid CEOs for 2012 were compiled in the New York Times, June 25, 2013. See “Executive Pay by the Numbers,” www.nytimes.com/interactive/2013/06/30/business/executive-compensation-tab. Ellison was at the top. Number 200 was General Motors CEO Daniel Akerson, making a not-so-paltry $11.1 million.

4. “GMI Ratings 2013 CEO Pay Survey Reveals CEO Pay is Still on the Rise” (2013).

5. See, for example, Jensen and Meckling (1976); Murphy (2012); and Pepper and Gore (2012).

6. Jensen and Murphy (1990a); Jensen and Murphy (1990b).

7. Baker (1938).

Chapter ...

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