Page 783 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)
P. 783
768 Index
Book value to price ratio, 52 Cash exercise of stock options, 439–40
Books, two sets of, 42 Cash flow, 52
Borrowing on margin, 126 direct method of determining, 45, 47
Bottom line, 44 impact of cash vs. stock, 47
Bottom-up plans, and incentive awards, indirect method of determining, 45–46
360 Cash flow statements, 44–47
Broad-banding, and job grades, 196 Cash or deferred compensation
Brokers, 125, 129–30 arrangement (CODA), 87, 326–27
Bull investors, 127 Cash supplements, 446
Bull market, 127 Cash-value method, 282
Burnout, among executives, 116 Cashless exercise of stock options, 442–43
Business, and threats and opportunities, 32 Catch-up stock options, 417–18
Business judgment rule, 583 Central tendency, 71
Business press, 134–35, 562–63 Certified public accountants, 249
Business Roundtable, 577 Chair of compensation committee, 594
Business travel accident insurance, 287 Chairman of the board, 582–83
Buying on margin, 248 Change of control contracts, and severance
pay, 239–42
Charitable lead trust, 254
C
Charitable remainder trusts, 254
Cafeterias, 256–57 Chartered life underwriters, 249
Call options, 125–26 Chief executive officer pay
Call provisions, for deferred compensation, based on internal performance vs.
84 company stock price, 544
CALPERS, as a watchdog organization, excessive, 544, 547, 606
127, 577 at risk with the stock market, 550
Cancel-and-reissue, 434 vs. company performance, 541–42
Capital assets pricing model, 412–13 vs. worker pay, 548
Capital employed, 52 Chief executive officers (CEOs)
Capital expenditures, 52 and board of directors, 590–92
Capital gains taxation, 140–41 and changes in compensation plans,
Capital-intensive companies, 3–4 559–60
Capitalization ratio, 52 interim, 556
Capitation plans, 268 and interwoven directors, 586
Career acrophobia, 115 performance of, 600–603
Career crisis, among executives, 115–16 unscrupulous, 63–64
Career-earnings retirement plan, 310–11 Chief financial officers (CFOs),
Career-restricted stock, 474, 477 unscrupulous, 63–64
Career-service retirement plan, 310 Childcare programs, 245–46
Career stock, 478–79 Classification, and job evaluation, 170–71
Carryover provisions, 372 Classified boards, 138, 587
Cars, as company perquisites, 260–61 Clawback clause, and employment
Carve-out insurance, 288 contracts, 234
Cash accounting, 42 Clawback option, and stock options, 420,
Cash balance plans, 333 446
