
ISS Recommendations and Compensation Pactices with Professor Susanna Gallani
The Voice of Corporate Governance
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Impact of Fiscal Year End on ISS Compensation Assessments
This chapter examines how the timing of a company's fiscal year end influences the quality of compensation assessments by ISS. ISS is shown to be more effective during non-December fiscal year ends, potentially due to more resources, with data indicating lower quality assessments during March and April when outsourcing occurs.
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