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Earnings results suggest a wild ride for executive pay
Up until a few days ago, overall earnings growth for Australian listed companies disclosed so far for the year ended June 30 averaged 26%. Preli... more
Remuneration abuse and whistleblowers
On August 9 the second set of criminal charges was laid against US executives for option backdating. The complaint provides an interesting... more
Remuneration Disclosure Changes - Hedging Your Bets, And More
As we reported a couple of months ago (HERE), the Australian Treasury is considering reducing the compliance burden associated with executive and dire... more
US Catching Up To Australia On Disclosures
Last Wednesday, July 26, the SEC voted publicly to adopt new disclosure standards that, in many ways, are similar to Australia’s disclosure requiremen... more
Searching Offshore For A CEO? Now The Near Impossible Is Only Just Hard Work
900,000 Australians have decamped to take up employment far from this country’s sunny shores. That is 13% of the working population. Research indica... more
Option Fair Market Value – This May Be An Alternative That Reduces The Impact On Your Bottom Line
Under IFRS, employee share options are required to be expensed at fair market value. This is derived using mathematical models sanctioned under the a... more
Option Expensing Errors A Big Deal
Recently an Australian mining company announced that it had undervalued the expense of executive and director share options in its accounts by $1 mill... more
Springloaded Options? We Thought You Would Never Ask
Options backdating refers to the practice of selecting (in retrospect) the most advantageous or lowest share price within a given period of time to es... more
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