Getting Executive Compensation cover image

Restricted Stock and Deferred Annual Bonuses

Getting Executive Compensation

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Debate on Performance Share Plans and the Use of Restricted Stock

This chapter explores the debate around performance share plans in Europe and proposes an alternative approach of making awards to executives over a lower number of guaranteed shares, with a longer plan duration and retention effect. It also discusses the reasons for the disappearance of restricted stock plans in Europe and the complexities in designing various plans.

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