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The Disclosure of UK Boardroom Pay: The March 2001 DTI proposals

Conyon, Martin (2001) The Disclosure of UK Boardroom Pay: The March 2001 DTI proposals. Corporate Governance: An International Review, 9 (4). pp. 276-285. ISSN 0964-8410

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Abstract

In March 2001 the government announced that new disclosure rules relating to UK boardroom pay would be introduced. This paper critically evaluates these proposals. The new proposals emerged from the government’s Directors Remuneration consultative document issued in July 1999. The current paper makes the following contributions to the governance literature. First, the new disclosure proposals are reviewed. I suggest that they are incomplete both in their detail and scope. I also suggest that the government has conceded that more US style executive compensation disclosure is required. Second, I describe US executive compensation disclosure practices. If convergence in disclosure practice is potentially desirable then a more systematic comparison and analysis of current disclosure policies in the two economies is warranted.

Item Type: Article
Journal or Publication Title: Corporate Governance: An International Review
Uncontrolled Keywords: Boardroom pay and information disclosure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Departments: Lancaster University Management School > Accounting & Finance
ID Code: 53988
Deposited By: ep_importer_pure
Deposited On: 26 Jun 2012 10:54
Refereed?: Yes
Published?: Published
Last Modified: 26 Jul 2012 20:20
Identification Number:
URI: http://eprints.lancs.ac.uk/id/eprint/53988

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