If the SEC Measured CEO Pay Packages Properly, They Would Look Even More Outrageous
Harvard Business Review
DECEMBER 22, 2016
And, for reasons explained below, ARG tends to be significantly higher than EFV, especially when the stock market is booming. Yet significant changes in the company’s stock price are the prime determinants of a CEO’s ARG compensation from exercising stock options and the vesting of stock awards.
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