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- Title
Final SEC Proxy Disclosure Rules.
- Authors
Kother, Karen B.
- Abstract
The Securities and Exchange Commission (SEC) has approved final rules governing the disclosure of executive compensation in proxy and registration statements and other federal securities law filings in the U.S. The rules, which generally became effective on October 21, 1992, attempt to make clearer and more concise the presentation of the nature and extent of executive compensation arrangements for publicly held companies. This article focuses on the disclosure requirements of the final SEC rules. Some members of the corporate community have worries about possible negative shareholder feedback resulting from greater exposure of executive compensation practices. Companies may, however, be able to make use of the revised disclosure requirements to improve shareholder relations. In conclusion, revising proxies to provide better access to relevant company information may actually make a favorable impression on shareholders, especially if the presentation approach is carefully considered.
- Subjects
DISCLOSURE; PROXY statements; UNITED States. Securities &; Exchange Commission; EXECUTIVE compensation; CORPORATION reports; COMPENSATION management
- Publication
Benefits Quarterly, 1993, Vol 9, Issue 2, p22
- ISSN
8756-1263
- Publication type
Article