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• W348100191 abstract "t is well known that the use of stock options for compensating executives in large U.S. companies was widespread during the last 15 years. But were all …rms using them with equal intensity? We are interested in the answer to this question because option grants are dierent from other compensation instruments in the type of incentives they provide, how transparent they are to investors, and the level of insider trading that they allow. In this article, we provide an empirical examination of the trends in the last two decades of the use of dierent compensation instruments, mainly focusing on restricted stock grants and option grants. We …nd that there have been important changes, and that they coincide in time with two changes in regulation: the modi…cations to reporting requirements for option grants introduced by the passage of the Sarbanes-Oxley Act in 2002, and the 2006 adoption of revised accounting standards from the Financial Accounting Standards Board (FASB) included in statement no. 123R (FAS 123R), which mandated the expensing of option grants. Today, companies pay their top executives through some or all of the following instruments: a salary, a bonus program, stock grants (usually with restrictions on the ability to sell them), grants of options on the stock of the …rm, and perks and long-term incentive plans that specify retirement and severance payments, as well as pension plans and deferred bene…ts. The most accepted explanation for the inclusion of compensation instruments that are contingent on the performance of the …rm is the existence of a moral hazard problem: The separation of ownership and control of the …rm implies the need to provide incentives" @default.
• W348100191 created "2016-06-24" @default.
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• W348100191 date "2012-01-01" @default.
• W348100191 modified "2023-09-23" @default.
• W348100191 title "Regulation and the Composition of CEO Pay" @default.
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