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Show Results For
-
All HBS Web
(6,581)
- People (8)
- News (1,304)
- Research (4,146)
- Events (30)
- Multimedia (77)
- Faculty Publications (2,486)
- 2016
- Working Paper
Through the Grapevine: Network Effects on the Design of Executive Compensation Contracts
By: Susanna Gallani
Effective design of executive compensation contracts involves choosing and weighting performance measures, as well as defining the mix between fixed and incentive-based pay components, with a view to fostering talent retention and goal congruence. The variability in...
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Keywords:
Compensation Design;
Board Interlocks;
Compensation Consultants;
Network Centrality;
Homophily;
Quadratic Assignment Procedure;
Blockholders;
Executive Compensation
Gallani, Susanna. "Through the Grapevine: Network Effects on the Design of Executive Compensation Contracts." Harvard Business School Working Paper, No. 16-019, August 2015. (Revised December, 2016.)
- March 1999 (Revised October 2009)
- Background Note
Deferred Compensation
By: Henry B. Reiling and Mark Pollard
Briefly discusses two of the major tax doctrines--constructive receipt and economic benefits--which govern the structure of deferred compensation contracts. Some business context is provided and some implications are noted.
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Keywords:
Stock Options;
Taxation;
Compensation and Benefits;
Business and Government Relations;
Public Administration Industry
Reiling, Henry B., and Mark Pollard. "Deferred Compensation." Harvard Business School Background Note 299-081, March 1999. (Revised October 2009.)
- Teaching Interest
Compensation Committees
By: Suraj Srinivasan
Executive compensation has become a flashpoint issue for board members, institutional investors, regulators, and the media. Compensation committees are challenged to design compensation programs that not only tie business or corporate strategies to company performance,...
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- January 2019 (Revised February 2020)
- Case
Roush Performance: How to Design a Sales Force Compensation Plan
By: Doug J. Chung
Roush Performance manufactured and marketed factory-modified performance vehicles and high-end aftermarket automotive performance parts. Since its inception, Roush Performance had focused on building its engineering technology competency and diversifying its product...
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Keywords:
Sales Force Management;
Motivation;
Compensation;
Salary;
Commissions;
Bonuses;
Quotas;
Salesforce Management;
Compensation and Benefits;
Motivation and Incentives
Chung, Doug J. "Roush Performance: How to Design a Sales Force Compensation Plan." Harvard Business School Case 519-066, January 2019. (Revised February 2020.)
- 2020
- Working Paper
Are ISS Recommendations Informative? Evidence from Assessments of Compensation Practices
By: Ana Albuquerque, Mary Ellen Carter and Susanna Gallani
Using detailed information from the largest proxy advisor in the U.S., Institutional Shareholder Services (ISS), we examine whether proxy advisors’ assessments of firms’ compensation practices are able to identify poor compensation practices as measured by subsequent...
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Keywords:
Proxy Advisors;
CEO Compensation;
Say-on-Pay;
Institutional Shareholder Voting;
Executive Compensation;
Performance
Albuquerque, Ana, Mary Ellen Carter, and Susanna Gallani. "Are ISS Recommendations Informative? Evidence from Assessments of Compensation Practices." Harvard Business School Working Paper, No. 19-085, February 2019. (Revised March 2020.)
- 2024
- Working Paper
Corporate Culture Homogeneity and Top Executive Incentive Design: Evidence from CEO Compensation Contracts
By: Dennis Campbell, Ruidi Shang and Zhifang Zhang
We examine how corporate cultures characterized by high degrees of homogeneity in the underlying values and beliefs of organizational members are related to the design of CEO incentive compensation contracts. We argue that culture homogeneity within firms lowers...
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Keywords:
Corporate Culture;
Compensation Design;
Accounting;
Management Control;
Incentive Systems;
Organizational Culture;
Job Design and Levels;
Governance;
Executive Compensation;
Motivation and Incentives
Campbell, Dennis, Ruidi Shang, and Zhifang Zhang. "Corporate Culture Homogeneity and Top Executive Incentive Design: Evidence from CEO Compensation Contracts." Harvard Business School Working Paper, No. 24-054, February 2024.
- February 2017
- Article
Rethinking Sales Compensation
Compensation is probably the most discussed aspect of sales and the single biggest portion of the more than $900 billion that U.S. companies alone spend annually on sales efforts. But research indicates that less than 10% of companies believe that their sales incentive...
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Cespedes, Frank V. "Rethinking Sales Compensation." Top Sales Magazine (February 2017).
- November 1993 (Revised December 1997)
- Supplement
General Dynamics: Compensation and Strategy (B)
Updates General Dynamics: Compensation and Strategy (A).
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Murphy, Kevin J. "General Dynamics: Compensation and Strategy (B)." Harvard Business School Supplement 494-049, November 1993. (Revised December 1997.)
- 01 Sep 2012
- News
Compensation Practices and Incentives
- August 2010 (Revised September 2011)
- Background Note
Retiree Pension and Health Benefits
By: David F. Hawkins
Note on accounting for retiree pension and health benefits under IFRS and U.S. GAAP.
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Keywords:
Financial Reporting;
International Accounting;
Health Care and Treatment;
Compensation and Benefits;
Standards;
Retirement;
United States
Hawkins, David F. "Retiree Pension and Health Benefits." Harvard Business School Background Note 111-033, August 2010. (Revised September 2011.)
- 09 Feb 2016
- Working Paper Summaries
Executive Compensation and Misconduct: Environmental Harm
Keywords:
by Dylan Minor
- February 2006
- Article
Wealth and Executive Compensation
Using new data on the wealth of Swedish CEOs, I show that higher wealth CEOs receive stronger incentives. Since high wealth (excluding own-firm holdings) implies low absolute risk aversion, this is consistent with a risk aversion explanation. To examine whether wealth...
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Keywords:
Wealth;
Executive Compensation;
Motivation and Incentives;
Power and Influence;
Risk Management;
Competency and Skills;
Wages;
Sweden
Becker, Bo. "Wealth and Executive Compensation." Journal of Finance 61, no. 1 (February 2006): 379–397.
- Research Summary
Executive Compensation
By: Tatiana Sandino
Professor Sandino’s other stream of research examines players that influence the design of an executive’s compensation. She has examined the role shareholder activists can play in influencing CEO pay and found that a compensation-related shareholder proposal could... View Details
- January 1990 (Revised November 1990)
- Background Note
Note on Compensation and Incentive Systems
Provides a brief analysis of issues in the design of an effective compensation system, with particular emphasis on incentives. Provides an analytic framework for thinking about compensation. Topics covered include the composition of the pay package, fringe benefits,...
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Gibbs, Michael J. "Note on Compensation and Incentive Systems." Harvard Business School Background Note 490-048, January 1990. (Revised November 1990.)
- Program
Compensation Committees
Corporate Director Certificate. Learn More Key Benefits This executive compensation training program will enable you and your committee to contribute more effectively to...
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- 03 Jun 2015
- Working Paper Summaries
Business Models--Nature and Benefits
- October 1993 (Revised December 1997)
- Case
General Dynamics: Compensation and Strategy (A)
William Anders became CEO of defense giant General Dynamics in 1991 as the Cold War was ending and as the industry became saddled with excess capacity. Observing that the company was underserving shareholders and required a massive change in its culture, Anders brought...
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Keywords:
Motivation and Incentives;
Corporate Strategy;
Executive Compensation;
Manufacturing Industry;
United States
Murphy, Kevin J. "General Dynamics: Compensation and Strategy (A)." Harvard Business School Case 494-048, October 1993. (Revised December 1997.)
- November 2000 (Revised January 2003)
- Case
Yahoo!'s Stock-Based Compensation
By: Paul M. Healy and Jacob Cohen
Amy Maislos, an investor in Internet and technology companies, was excited to read that Yahoo! had reported a positive net income for 1998 operations. During the late 1990s, stock prices of Internet companies had risen rapidly even though most companies were reporting...
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Keywords:
Stock Options;
Internet and the Web;
Financial Statements;
Corporate Disclosure;
Business Earnings;
Earnings Management;
Information Technology Industry
Healy, Paul M., and Jacob Cohen. "Yahoo!'s Stock-Based Compensation." Harvard Business School Case 101-059, November 2000. (Revised January 2003.)
Executive Pay and "Independent" Compensation Consultants
Executive compensation consultants face potential conflicts of interest that can lead to higher recommended levels of CEO pay, including the desires to “cross-sell” services and to secure “repeat business.” We find evidence in both the US and Canada that CEO pay...
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- 29 Apr 2018
- Working Paper Summaries