Damodaran on Valuation_ Security Analysis for Investment and Corporate Finance ( PDFDrive )

• Does the company disclose whether it provides
  director training?


• Doesthecompanydisclosethenumberofsharesin
  the company held by directors?


• Does the company discuss the decision-making
  process for directors’ pay?


• Are specifics of directors’ salaries disclosed
  (numbers)?


• Is the form of directors’ salaries disclosed (cash,
  shares, etc.)?


• Are specificsdisclosed onperformance-related pay
  for directors?

Executive Compensation and Evaluation

• Istherealistoftheseniormanagers(notontheboard
  of directors)?


• Are backgrounds of senior managers disclosed?


• Arenumbersofsharesheldbytheseniormanagers
  disclosed?


• Doesthecompanydisclosethenumberofsharesheld
  in other affiliated companies by managers?


• Does the company discuss the decision-making
  process for managers’ (not on board) pay?


• Are numbers of managers’ (not on board) salaries
  disclosed?


• Is the form of managers’ (not on board) salaries
  disclosed?


• Are specificsdisclosed onperformance-related pay
  for managers?


• Are details of the CEO’s contract disclosed?

APPENDIX 16.2: MEASURINGCOMPLEXITY WITH A
SCORE—AN EXAMPLE