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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.

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