Compensation Glossary

# A B C D E F G H I J K L M N O P Q R S T U V W - Z

Return on Assets (ROA)

This term describes the ratio of net income to total assets of an organization. This is a major financial measure, which is sometimes used as a determining factor in the establishment of incentive plans.

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Course
Page Number
26 - Compensation Committees: Framework for Executive Compensation Alignment
13
21 - Compensation for Business Leaders
12
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Retrospective-Rating Arrangement

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Return on Capital Employed (ROCE)

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