According to a Study (Callahan and Mauboussin), When Does Compensation

According to a study (Callahan and Mauboussin) , when does compensation conflict tend to occur?

A) When it provides strong incentives to create shareholder value
B) When it helps retain key talent
C) When it limits compensation cost to levels that maximize the wealth of shareholders
D) When management has most of their wealth in this one company, so they may take too little risk
E) When it makes management focus on long-term value maximization rather than earnings per share