Executive Pay Excess Raises Fiduciary Concerns: The 162(M) Provision
5 Pages Posted: 6 Oct 2016 Last revised: 6 Jan 2017
Date Written: October 3, 2016
This article analyzes taxpayer data to look at companies that exceed the section 162(m) executive compensation deduction limit. These findings raise serious questions about the management of compensation boards acting in the fiduciary interest of shareholders.
Keywords: Executive Pay, 162(m), Fiduciary, Executive Compensation
JEL Classification: H25, M12
Suggested Citation: Suggested Citation