Issue Brief
Alternative Measures for Executive Pay
Shareholders and proxy advisory firms scrutinize the proxy for linkages between pay and performance. Alternative pay measures can provide them with context.
Blog Post
CEO Pay Ratio Year 2: Retain or Revisit the Median Employee?
The pay ratio rule is still with us. Here are the most material methodology decisions the majority of companies will face in the second year of disclosure.
Blog Post
What You Need to Know about ISS’ 2019 Policy Updates
In November 2018, ISS released its proxy voting guidelines update and a preliminary FAQ on compensation policies. Here are the highlights.
Blog Post
FASB Standard-Setting Explained
From ASU 2016-09 to ASU 2018-07, there’s been a lot of change in the stock compensation world. Here’s what’s happened and where practices are evolving.
Blog Post
Applying the New Leasing Standard: A Q&A with Equity Methods and the Franklin Nova Group
The implementation of ASC 842, the new accounting standards governing leases, is hitting companies right now. What are the next steps?
Blog Post
Five Internal Controls for Best-in-Class Equity Reporting
For companies both large and small, the simplest error in reporting stock-based compensation expense can prove material to financial statements.
Blog Post
Highlights from the 26th Annual NASPP Conference
Once again, Equity Methods featured significantly among an impressive cast of speakers at the annual NASPP conference in sunny San Diego, CA.
Blog Post
Options Backdating 2.0? The Timing of News Releases around Option Grants
A recent Journal of Financial and Quantitative Analysis article reveals how companies may be timing information releases to influence option compensation.
Issue Brief
Expense Forecasting and Flux Analysis: Insight Beyond Compliance
Delivering forward-looking insight and analytics that steer internal decision-making is becoming as important as SEC reporting. In this issue brief, we discuss how finance functions are meeting these demands by building robust and flexible forecasts.
White Paper
2018 Executive Compensation Decision Support Survey
In our newest survey report, hear from representatives of 135 companies as they reveal how they make executive compensation and proxy disclosure decisions.
White Paper
2018 Stock-Based Compensation Accounting Best Practices Survey
What does a center of excellence in stock compensation reporting look like? In this edition of our signature survey, 230 respondents share their insights.