Executive Compensation: Analysis of Recent Incentive Financial Goals
“In order to understand the financial performance measures, target goals, performance ranges, and payouts of an annual incentive plan, we analyzed the proxy-disclosed practices of approximately 100 manufacturing and materials companies. We assessed year-over-year (YOY) trends in particular, including the change in target goals relative to actual results and the spread of threshold to maximum goals. While the 5 years we examined had a generally upward-trending stock market, individual companies’ performance and business situations varied over the period.”
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