Perquisites under the microscope
Catherine M. Dalton
(David H. Jacobs Chair of Strategic Management, Editor of Business Horizons, and Research Director of the Institute for Corporate Governance in the Kelley School of Business, Indiana University.)
Dan R. Dalton
(Director of the Institute for Corporate Governance, Harold A. Poling Chair of Strategic Management, and Dean Emeritus of the Kelley School of Business, Indiana University.)
441
Abstract
Purpose
This paper discusses perquisites for executives.
Design/methodology/approach
This as a viewpoint paper in which the authors discuss perquisites for executives.
Findings
Not only must the amounts of compensation, perquisites in particular, be listed, the Compensation Committee of the Board (or equivalent group) must also provide the rationale for these pay elements and the total package.
Originality/value
Provides a viewpoint on perquisites for executives.
Keywords
Citation
Dalton, C.M. and Dalton, D.R. (2007), "Perquisites under the microscope", Journal of Business Strategy, Vol. 28 No. 5, pp. 44-46. https://doi.org/10.1108/02756660710820820
Publisher
:Emerald Group Publishing Limited
Copyright © 2007, Emerald Group Publishing Limited