TITLE

The Compensation Committee Process* The Compensation Committee Process

AUTHOR(S)
Hermanson, Dana R.; Tompkins, James G.; Veliyath, Rajaram; Ye, Zhongxia (Shelly)
PUB. DATE
September 2012
SOURCE
Contemporary Accounting Research;Fall2012, Vol. 29 Issue 3, p666
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article investigates the process used in executive compensation committees to meet their responsibilities, particularly noting the lack of research into the committee process itself. It discusses committee's areas of responsibility, approaches to meeting their responsibilities, and committee operational issues through the use of interviews with compensation committee members. It addresses themes of the interviews including achieving fair compensation, promoting the legitimacy of the committee's decisions, and monitoring the committee for appropriate behaviors. It comments on the tension between executive committees, shareholders, organizational management, and stakeholders.
ACCESSION #
79955257

 

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