Every company has key managers that they depend on to keep the business running smoothly. But if those key managers decided to leave, would your business be able to survive? To help attract and ...

As investor expectations shift, regulatory pressure mounts, and business models evolve, compensation committees are moving away from short-term incentive plans that rely solely on a single financial ...

It’s frustrating for company managers to invest in incentive programs only to find your team still acting like they’d rather clock in, do the minimum, then head home. So, if your bonus plan is ticking ...

Business owners must create compensation plans that foster highly motivated employees who are deeply invested in the company’s goals and success. There are numerous ways to boost employee happiness ...

any annual bonus and long-term incentive plans provide for payments to participants within 2 1 / 2 months of the end of the employer’s tax year, so the employer can deduct the payments in the prior ...

Citations: Leone, Andrew J., Flora Guidry, Steve Rock. 1999. "Earnings-based bonus plans and earnings management by business-unit managers". Journal of Accounting and Economics. 113-141.