Never before has the issue of executive compensation garnered as much of the public’s interest as it has in recent years, due in large part to several highly publicized corporate scandals.The backlash from incidents involving top executives at global organizations, and recent changes in Securities and Exchange Commission proxy and accounting rules, have prompted interesting new trends related to how executives and board members within large public companies are being compensated and to what degree.

Organizations across the globe are re-evaluating their methods of compensation for both executives and board members. From base salaries and stock options to cash bonuses and perks, compensation trends have undergone a noticeable shift in the past several years. Large technology companies in particular are being a lot more careful when it comes to providing stock awards. Pressure from the shareholder groups on dilution issues, as well as the recognition of compensation for stock awards based on changes in accounting and compensation rules, are resulting in companies being more restrictive in their use of stock compensation.

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