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Three Years Later, Still No SEC Regulations on Dodd-Frank's CEO Pay Ratio Requirement
The Conference Board Link to more items from this source
[Opinion]
July 17, 2013
"While some now question the usefulness of [CEO pay ratio] information to an investor's decision to buy or sell stock in a public company, the real debate has been the cost of implementing the rule. Congress could have approved legislation that required a ratio between the CEO's compensation and that of an average employee and left it to the SEC to issue regulations as to how to calculate that ratio.... Instead, it decided to set out in the statute how the ratio should be calculated. Among other things, the statute, if interpreted literally, would require every public company with a defined benefit pension plan to calculate the change in pension value for every single employee on a global basis in order to come up with the total compensation for each employee."

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