The "Pay Ratio Provision" in the Dodd-Frank Act: Legislation to Repeal It in the 113th Congress

Shorter, Gary

Library of Congress. Congressional Research Service.

关键词: Corporations;    Corporate accountability;    Wages;    Financial disclosure;   

RP-ID  :  R43262
RP-ID  :  R43262_2013Oct28

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report provides insight into the debate over the pay provision, the SEC proposal to implement the provision, and legislation to repeal the provision. It does so by (1) examining the debate over whether public company executives are overpaid; (2) describing the pay ratio provision and the SEC proposals to implement it; (3) examining various responses to the pay ratio provision and the proposal to implement them; (4) describing legislation to repeal the provision; and (5) examining the public policy debate over the potential costs and benefits of the pay ratio provision and the implementation proposal.