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Cornell University    
  Dec 13, 2017
Courses of Study 2013-2014 [ARCHIVED CATALOG]

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ILRHR 6607 - Executive Compensation

Fall or spring. (Seven weeks) 2 credits. Letter grades only.

Prerequisite: ILRHR 5600  or equivalent. Enrollment limited to: graduate students.

C. Tharp.

Provides students with an in- depth understanding of the structure and governance of executive compensation programs and practices. Course material draws upon theory and research in executive compensation and explores current legislative and shareholder reform initiatives affecting executive pay. The topic is approached from a multistakeholder perspective taking into account the interests of shareholders, institutional investors, advocacy groups, social activists, governmental regulators, employees, and executives. Also examined are the linkages between executive compensation and business strategy; issues surrounding compliance with securities laws, tax regulations, accounting standards, and principles of good corporate governance; various types of executive pay programs, including equity-based incentives, perquisites, and executive benefits; the roles of corporate compensation committees and independent compensation consultants; and current trends and best practices.

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