Through the looking glass to of governance.

• Position: News&trends - Brief article

Study Compares the Governance Perspectives of Directors and Investors

* A recent survey found: Directors and investors both believe that compensation consultants are "very influential" over board decisions on executive compensation (41% and 37%, respectively).

* 70% of directors indicate that some type of action was taken by their company in response to say on pay voting results; 82% of investors believe some action was taken.

* 47% of investors and 64% of directors say recent legislative, regulatory and enforcement initiatives have increased investor protections "not very much" or "not at all."

* 28% of directors say the ability of boards to provide effective oversight has increased in the last twelve months, compared to 19% of investors.

"By delaying the tax on foreign source income, deferral...