CFA Level 2
Corporate Finance

Implications of Changes in Executive Compensation Structure

Medium Corporate Governance Executive Compensation

XYZ Corporation is preparing to revise its executive compensation plan following an intense discussion among stakeholders about aligning management incentives with long-term shareholder value. The current compensation structure primarily includes fixed salaries and annual bonuses based on short-term financial metrics. The board of directors is considering the introduction of performance-based equity awards and long-term incentive plans (LTIPs) that are tied to market performance and operational metrics over a five-year period.

During a recent board meeting, one member expressed concern that these changes might lead to excessive risk-taking by executives, driven by the incentive for short-term gains tied to stock price performance. In contrast, another board member argued that aligning compensation with long-term goals is essential to drive sustainable growth.

Which of the following statements best reflects the implications of implementing these proposed compensation changes at XYZ Corporation?

Hint

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