Perspective: How well the tabular disclosure met investor needs

As the first proxy season using the SEC's revised disclosures draws to a close, companies are evaluating their experience with the new rules and stakeholder reactions. Investors received more information in 2007 than ever before - particularly in the revised and expanded disclosure tables and accompanying narratives - but whether this disclosure actually clarified the executive pay-setting process is still unclear. This Perspective discusses the new disclosure tables and whether investors actually benefited from the additional information or found an already complicated subject more muddled.  (Perspective, 28 Aug 2007, 8 pages)

• Full Perspective (PDF)

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