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Key Differences Exist Between Long- and Short-Term Executive Incentive Awards
MercerLink to more items from this source
Mar. 10, 2015

"According to Mercer's analysis, financial metrics are included in the majority of short- and long-term incentive awards. Non-financial metrics are fairly common in STI programs, but not LTI. The most common STI metrics are profit-based (36% of organizations use earnings per share; 49% use other profit measures) followed by revenues (47%). Total shareholder return or stock appreciation is the most common LTI metric (used by 55% of the S&P 100) followed by return on assets or return on equity (49%)."

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