Executive compensation has attracted widespread attention in recent years and has become one of the focus topics in corporate governance (Felton, 2004). At least three reasons have contributed to this increased attention on executive compensation for academics and practitioners alike: A fascination with - and sometimes lack of understanding for -the high levels of CEO compensation, the importance of the CEO as the main strategic decision maker and the increased transparency of executive compensation data in many countries.


Corporate Governance Firm Performance Stock Option Executive Compensation Compensation Committee 
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© Deutscher Universitäts-Verlag | GWV Fachverlage GmbH, Wiesbaden 2006

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