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A 'JUST GAUGE' FOR EXECUTIVE COMPENSATION.
- Source :
- Harvard Business Review; Autumn1943, Vol. 22 Issue 1, p75, 13p
- Publication Year :
- 1943
-
Abstract
- The article discusses the U.S. legislative system's involvement in determining the fairness of an executive's compensation. The courts in general have been evasive in their opinions. Analysts say the courts should use statistical and related data to determine fair executive payments. Two resources are available for statistical analysis, the U.S. Securities & Exchange Commission's files on listed corporations and the U.S. Treasury's income tax returns. The article cites the U.S. legal case the Long Island Drug Company, Inc. v. Commissioner of Internal Revenue and uses statistical evidence to determine the outcome of the case.
Details
- Language :
- English
- ISSN :
- 00178012
- Volume :
- 22
- Issue :
- 1
- Database :
- Complementary Index
- Journal :
- Harvard Business Review
- Publication Type :
- Periodical
- Accession number :
- 6778984