"Corporate Finance": Compensation plans

來源: 正保會計網(wǎng)校編輯：小鞠橘桔 2020/10/29 09:39:30　字體：大小

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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

View answer resolution

【Answer to question 1】C

【analysis】

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.

【Answer to question 2】A

【analysis】

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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