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Purpose
This paper discusses perquisites for executives.
Design/methodology/approach
This as a viewpoint paper in which the authors discuss perquisites for executives.
Findings
Not only must the amounts of compensation, perquisites in particular, be listed, the Compensation Committee of the Board (or equivalent group) must also provide the rationale for these pay elements and the total package.
Originality/value
Provides a viewpoint on perquisites for executives.
© Emerald Group Publishing Limited
2007
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