The Equity Component of the Executive Compensation
分析了所有权结构、当前股权价值、股权规模、公司与高管财务需求以及会计税务法规如何共同影响高管薪酬方案的设计，适合研究公司治理与薪酬设计的学者。
Ownership structure, current equity values, size of equity interest, corporate and executive financial needs, accounting and tax regulations all go into the design of the executive compensation program.