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Variable Pay

Data on Stock Awards in S&P 1,500 Companies

January 5, 2004
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In some companies, stock options are on the way out, and restricted stock awards are on the way in.
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The Rise of Restricted-Stock Grants

January 5, 2004
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A 2003 PricewaterhouseCoopers human resource services survey shows that 15 percent more companies use restricted stock than in 2002. Switching from options to restricted stock is not necessarily all that easy to pull off.
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Despite a Weak Economy, Stay Bonuses are More Popular Than Ever

October 3, 2003
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Despite a sluggish economy, stay bonuses are more popular than ever. But if they're not used right, they can pay off in low morale and additional turnover.
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Length of Service Required for Retention Bonuses

October 3, 2003
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A chart showing how long companies require employees to be working for them before the employees are eligible for retention bonuses.
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Pay Unchecked

October 2, 2003
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Human resources failures helped former WorldCom CEO Bernard Ebbers enrich himself at company expense. But the problem wasn't unique to WorldCom. Human resources executives should show some backbone, and just say no to overblown CEO compensation packages.
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A Shock to the System

October 2, 2003
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One consultant's take on Richard Grasso's $187.5 million pay package.
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The Goals of Stock Option Programs

September 18, 2003
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A chart showing how company goals have changed between 2000 and 2002.
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Microsoft Leads the Way in Opting Out of Options

July 31, 2003
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Not all companies will follow, but many see the value of granting stock instead.
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<i>Dear Workforce</i> How Do I Design Bonuses For Financial Management Staff

July 11, 2003
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I need to design performance measurements, which will be used to award bonuses to the financial management staff of our manufacturing company. What metrics should I use for the CFO, controller, accounting manager, and cost accountant?
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