Surveys - Annual Bonus
2017.Jan FW Cook's Top 250 Report re Annual Incentive Compensation. This 20-page report is rich with date, and begins with an executive summary quoted here:
2016.May Incentive Plan Practices. This Steven Hall & Partners study provides 15 pages of data covering items such as fixed vs variable pay, types of incentives, performance targets, and long-term incentives.
2014.Feb Private Company Short-term Awards - for detailed survey results, see pages 11-18 of this world at work survey.
2013.Nov.20 Survey: Annual Incentive Plans for Top Executives. The survey results that Pearl Meyer & Partners has made available provide some interesting insights into the different approaches taken by private vs. public employers. For example, the annual incentive plans for public employers generally take a target-based approach, by a 3-to-1 multiple over formula-based pools and discretionary bonuses. By contrast, private employers use the latter approaches twice as often – indicating more heavy reliance on discretion (whether to divide a bonus pool or to make individualized awards). Interestingly, companies with revenues over $1 billion set maximum bonuses at 200% of target, while smaller companies imposed a 125% or 150% limit.
2013.July Performance Measures in CEO Employment Agreements - Academic-mathematical study by Univ. of Texas Profs. Here is a sense of the study, drawn from its opening abstract:
2013.May Annual Performance Metrics - Number and Kind - see pages 13-16 of this Meridian Partners Report for excellent detailed data. Also see page 32 of this Kenexa report for a table titled "What are the predominant metric types used in CEO incentive plans in this ﬁscal year?" - with comparative information for short-term vs long-term incentive plans for CEOs. The frames that follow provide data indicating 46% of companies rely on internal performance measures with 19% relying exclusively on comparisons to peer performance, and with 35% considering both.
2013.Jan CFO Survey – Performance Bonus Targets – see this AICPA Report (comprehensive data from 2300+ participants), and this Grant Thornton report for a table (on page 7) listing the frequency of 16 different possible performance measures, and the extent of their usage from 2008 to 2012 in determining CFO compensation.
2011.Oct. Short-term and Long-term Performance Plans (survey of 200 S&P 500 public companies). James Reda's 30+ page report is comprehensive and includes the following findings (quoted loosely from the report):
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