Short Answer

Aligning Executive and Owner Interests

A company's board is considering two compensation plans for its senior executives. Plan A offers a high, guaranteed annual salary and significant non-monetary perks. Plan B offers a more modest base salary but includes a substantial number of stock options that only become profitable if the company's value increases significantly. From the perspective of the company's owners, which plan is more likely to ensure executives act in the owners' best interests? Explain your reasoning by analyzing the incentives created by each plan.

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Updated 2025-09-20

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