The Mark-to-Market Valuation and Executive Pay Package Regulations within the 2009 US (Bailout) Emergency Economic Stabilization Act

The paper shows that the effect of the Emergency Economic Stabilization Act (EESA) is ambiguous. It discusses the benefits and costs of mark-to-market valuation and design of executive pay package policies within the US 2009 EESA. It highlights how the mark-to-market valuation standard influenced fi...

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Main Author: Haidar, Jamal Ibrahim
Format: Journal Article
Language:EN
Published: 2012
Subjects:
Online Access:http://hdl.handle.net/10986/5816
id okr-10986-5816
recordtype oai_dc
spelling okr-10986-58162021-04-23T14:02:23Z The Mark-to-Market Valuation and Executive Pay Package Regulations within the 2009 US (Bailout) Emergency Economic Stabilization Act Haidar, Jamal Ibrahim Personnel Management Executive Compensation M120 Accounting M410 Personnel Economics: Compensation and Compensation Methods and Their Effects M520 The paper shows that the effect of the Emergency Economic Stabilization Act (EESA) is ambiguous. It discusses the benefits and costs of mark-to-market valuation and design of executive pay package policies within the US 2009 EESA. It highlights how the mark-to-market valuation standard influenced financial institutions, explains why mark-to-market policy suspension proponents can support the EESA, and realizes how the Financial Accounting Standards Board (FASB) and Securities Exchange Commission (SEC) can count on the EESA while assessing the need and cost of the mark-to-market policy. Also, the paper discusses the promise of executive wage caps within the EESA. Moreover, it differentiates between executive pay packages pre- and post-EESA policies. 2012-03-30T07:34:41Z 2012-03-30T07:34:41Z 2009 Journal Article Journal of Economic Policy Reform 17487870 http://hdl.handle.net/10986/5816 EN http://creativecommons.org/licenses/by-nc-nd/3.0/igo World Bank Journal Article
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language EN
topic Personnel Management
Executive Compensation M120
Accounting M410
Personnel Economics: Compensation and Compensation Methods and Their Effects M520
spellingShingle Personnel Management
Executive Compensation M120
Accounting M410
Personnel Economics: Compensation and Compensation Methods and Their Effects M520
Haidar, Jamal Ibrahim
The Mark-to-Market Valuation and Executive Pay Package Regulations within the 2009 US (Bailout) Emergency Economic Stabilization Act
relation http://creativecommons.org/licenses/by-nc-nd/3.0/igo
description The paper shows that the effect of the Emergency Economic Stabilization Act (EESA) is ambiguous. It discusses the benefits and costs of mark-to-market valuation and design of executive pay package policies within the US 2009 EESA. It highlights how the mark-to-market valuation standard influenced financial institutions, explains why mark-to-market policy suspension proponents can support the EESA, and realizes how the Financial Accounting Standards Board (FASB) and Securities Exchange Commission (SEC) can count on the EESA while assessing the need and cost of the mark-to-market policy. Also, the paper discusses the promise of executive wage caps within the EESA. Moreover, it differentiates between executive pay packages pre- and post-EESA policies.
format Journal Article
author Haidar, Jamal Ibrahim
author_facet Haidar, Jamal Ibrahim
author_sort Haidar, Jamal Ibrahim
title The Mark-to-Market Valuation and Executive Pay Package Regulations within the 2009 US (Bailout) Emergency Economic Stabilization Act
title_short The Mark-to-Market Valuation and Executive Pay Package Regulations within the 2009 US (Bailout) Emergency Economic Stabilization Act
title_full The Mark-to-Market Valuation and Executive Pay Package Regulations within the 2009 US (Bailout) Emergency Economic Stabilization Act
title_fullStr The Mark-to-Market Valuation and Executive Pay Package Regulations within the 2009 US (Bailout) Emergency Economic Stabilization Act
title_full_unstemmed The Mark-to-Market Valuation and Executive Pay Package Regulations within the 2009 US (Bailout) Emergency Economic Stabilization Act
title_sort mark-to-market valuation and executive pay package regulations within the 2009 us (bailout) emergency economic stabilization act
publishDate 2012
url http://hdl.handle.net/10986/5816
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