Board Dysfunction

Published: Fri 01 April 2022
Updated: Sun 01 January 2023
By steve

In Markets.

Friday 1, April 2022

Board dysfunction

Incentives matter.” That’s a two-word summary of the subject of economics. Capitalism, a development that, arguably, has immeasurably enriched a large part of the global population, and certainly raised productity to the point where the planet can sustain a vastly greater number of people than any previous system, neatly solves the problem of alignments of incentive.

Intrinsic Value post by Roger Lowenstein

One attempt to align incentives is to pay stock-based compensation. Paying in stock seems free (the company can print virtual share certificates in limitless quantities at essentially zero cost). In theory, this works. In practice, ‘SBC’ creates even bigger incentives to manipulate the share price on a short term basis. Sometimes executives cash out before the market notices, sometimes they do not. My gut instinct is to avoid big SBC payers.

Barron’s article with league table

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