If the SEC Measured CEO Pay Packages Properly, They Would Look Even More Outrageous
Harvard Business Review
DECEMBER 22, 2016
Each publicly listed company reports both ARG and EFV measures of the stock-based pay of its CEO in the proxy statement that it files with the SEC in advance of its annual meeting of shareholders. And, for reasons explained below, ARG tends to be significantly higher than EFV, especially when the stock market is booming.
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