Page 790 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)

Index 775

qualities of, 110–14 Interpretation No. 44, 150
relating to subordinates, 113–14 interpretations, 760
relationships with superiors, 112–13 staff positions, 760–61
replacing, 546 standards, 759–60
retaining, 104–5, 531–32, 544 as successor to the APB, 149
role of, 551 Financial Accounting Standards Board
Expectancy theory, 106 statements, and retirement plans,
Expense accounts, 264 298–99
Expense budget, 55 Financial measurements
Extrinsic motivation, 106 balance sheets, 47–50
Extrinsic vs. intrinsic compensation, 4–5 cash flow statements, 44–47
Eye care, as a company benefit, 274 within the company, 42, 64–66
culture, 65
definitions and formulas used in,
F
51–63
Fair market value, 149 general economic factors, 67–68
Fair stock price, and antitakeover income statements, 42–44
proposals, 128 intellectual capital, 65
Family and Medical Leave Act of 1993, 232 intellectual property, 65
Family foundations, 254 management cost ratio, 68
Family leave, 232 organizational objectives, 65
FASB. See Financial Accounting Standards product/service innovation, 65–66
Board productivity, 66
Federal Reserve Board, and Regulation T, quality, 66
443 quantity, 66
Federal Reserve Board Requirement relevance of, 64
and buying on margin, 125 setting targets, 70
Federal wage controls, 137, 557 statistics, 71–74
Fee for service medical care, as a company two sets of books, 42
benefit, 269–71 unscrupulous CEOs and CFOs,
Final-pay retirement plan, 311–14 63–64
Finance committee, 582 validity of, 73–74
Financial Accounting Standards Board, 42, Financial planning, 248–54
136, 149–51 Financial services, 247–56
Emerging Issues Task Force of the, 151 First-class travel, 264–65
FAS 35, 298 Fixed assets to long-term ratio, 55
FAS 87, 298 Fixed assets to sales ratio, 55
FAS 123, 148, 150, 408 Fixed assets to shareholder equity
FAS 123R, 45, 89, 158, 328–29, 404, ratio, 55
409–11, 414, 419, 443, 445, 448, 452, Fixed assets to total assets ratio, 55
457, 461, 463–64, 470–71, 475, 480, Fixed assets turnover, 55
484, 487, 512, 539, 617 Flexible work schedules, 233
FAS 128, 495 Flipping shares, 503
Interpretation No. 31, 461 and initial public offering, 24
Interpretation No. 38, 468 Floor offset plans, 333