The association between the SEC's 1992 compensation disclosure rule and executive compensation policy changes

Article Abstract:

A study determines the changes in the structure of compensation committees and changes in the relationship between Chief Executive Officer (CEO) pay and firm performance following the promulgation of a new compensation disclosure rule by the Securities and Exchange Commission in 1992. The new rule brought about positive results that include the compensation committees meeting more frequently and converging to a moderate size. In addition, accounting and market performance measures described more clearly the cross-sectional variation in CEO pay compared to the pre-rule period.

Public Finance Activities, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Investor Protection & Disclosure, Employee Compensation-Natl Govt, Laws, regulations and rules, Compensation and benefits, Executives, Executive compensation, Employee benefits, Disclosure (Securities law), United States. Securities and Exchange Commission, Investor relations, Government employees

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The nature of board nominating committees and their role in corporate governance

Article Abstract:

The relationship between use and composition of board nominating committees and board and ownership characteristics of corporations is investigated. The investigation finds an inverse relationship between the likelihood of using a board nominating committee and the level of inside ownership. A positive relationship between the percentage of insiders participating in the committee and inside ownership is also found. The study concludes that nominating committees in general improve board quality and consist of experienced, independent and knowledgeable members.

Corporations, Board of Directors-Functions, Corporate directors, Appointments, resignations and dismissals, Boards of directors

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Board structure and the informativeness of earnings

Article Abstract:

Research on corporate governance is examined with regard to the informativeness of earnings.

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