{"title":"薪酬话语权法案颁布以来的控制权变更支付分析","authors":"M. Siciliano","doi":"10.1177/0886368718824212","DOIUrl":null,"url":null,"abstract":"Since the enactment of Say on Pay in January 2011, companies are required to disclose the amounts payable to named executive officers as a results of an acquisition. There have been 1,524 U.S. public takeovers from 2011 to 2017, which have disclosed golden parachute payments to executives. The author describes payments made by sector, payment types, triggering events and the propensity of voters to accept, or reject, golden parachute payments based some of the more concerning pay practices.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"73 1","pages":"82 - 94"},"PeriodicalIF":0.0000,"publicationDate":"2018-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Analyzing Change-in-Control Payments Since the Enactment of Say-on-Pay\",\"authors\":\"M. Siciliano\",\"doi\":\"10.1177/0886368718824212\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Since the enactment of Say on Pay in January 2011, companies are required to disclose the amounts payable to named executive officers as a results of an acquisition. There have been 1,524 U.S. public takeovers from 2011 to 2017, which have disclosed golden parachute payments to executives. The author describes payments made by sector, payment types, triggering events and the propensity of voters to accept, or reject, golden parachute payments based some of the more concerning pay practices.\",\"PeriodicalId\":79838,\"journal\":{\"name\":\"Compensation and benefits review\",\"volume\":\"73 1\",\"pages\":\"82 - 94\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-04-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Compensation and benefits review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1177/0886368718824212\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Compensation and benefits review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1177/0886368718824212","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
自2011年1月《Say on Pay》颁布以来,公司被要求披露因收购而应支付给指定高管的金额。从2011年到2017年,美国共有1524起公开收购,其中披露了高管的“金降落伞”支付。作者描述了行业支付、支付类型、触发事件以及选民接受或拒绝金降落伞支付的倾向,这些都是基于一些更相关的薪酬实践。
Analyzing Change-in-Control Payments Since the Enactment of Say-on-Pay
Since the enactment of Say on Pay in January 2011, companies are required to disclose the amounts payable to named executive officers as a results of an acquisition. There have been 1,524 U.S. public takeovers from 2011 to 2017, which have disclosed golden parachute payments to executives. The author describes payments made by sector, payment types, triggering events and the propensity of voters to accept, or reject, golden parachute payments based some of the more concerning pay practices.