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Chapter 19: Executive Compensation Structures

In this section

  • Share-Based Compensation Mechanisms
    Discover how share-based compensation aligns employee incentives with shareholder value, exploring stock options, RSUs, performance shares, SARs, and more.
  • Impacts on EPS and Ownership Dilution
    Explore how share-based compensation structures, including stock options, restricted stock, and employee purchase plans, affect both Basic and Diluted EPS and lead to ownership dilution.
  • Aligning CEO Compensation with Performance
    Explores critical methods of tying CEO pay to company success, examining metrics, incentives, governance, and best practices for achieving alignment with shareholder interests.
  • IFRS versus US GAAP Treatment
    A comprehensive guide on IFRS 2 vs US GAAP for share-based compensation, focusing on expense recognition, fair value measurements, and modifications.
  • Vignette: Incentive Plans and Outcomes
    Learn how share-based executive compensation affects financial statements, EPS dilution, and corporate governance under IFRS vs. US GAAP.
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Chapter 18: Corporate Risk Management
Chapter 20: Corporate Governance and Stakeholder Management