Blog Post
EM’s Top Articles of 2021
Here are the articles that were most popular among our clients and readers in 2021—plus our top picks for revisiting as we head into the new year.
Blog Post
What to Expect from a Pay Equity Study
Take a look at just one of the 40 questions we address in our newly released Pay Equity Booklet.
Blog Post
4 Compensation Trends to Watch in 2022
In this blog post, we take inventory of the trends unfolding in executive compensation and our predictions for what we’ll see in 2022.
Webcast
Incentive Design Trends and Predictions for 2022
Tune in to explore trends in LTIP design, case studies of novel award designs, and the expanding role of ESG in executive compensation.
Blog Post
Stock Option Early Exercises: Accounting Considerations
Learn more about how early exercise provisions function and the complexity they pose to downstream accounting and administration.
Blog Post
FASB Issues Proposed Guidance on Discounts for Lack of Marketability
Learn more about the FASB’s proposed improvements to fair value guidance for equity securities regarding DLOMs (discounts for lack of marketability).
Issue Brief
Executive Mega Grants: Navigating Pitfalls in Design, Valuation, and Accounting
A mega grant is what the name implies: an equity award that’s extraordinarily large, and notably one-time rather than recurring.
Blog Post
GO Awards: A Proxy-Friendly Way to Realizable Pay
The gated outperformance award, or GO Award, can create critical upside incentives while maintaining governance-friendly disclosures.
Blog Post
Incentive Stock Option Accounting and Strategy Considerations
In this issue brief, we focus on the incentive stock option—including why it’s attractive and, more importantly, the complications companies face when accounting for ISOs.
Blog Post
Unintended Consequences of ESPP Design Changes
We selected five case studies to illustrate the various accounting implications caused by creating a new ESPP design or revamping your current one.
Webcast
Effective ESPPs: Mastering the Design, Implementation, and Accounting
In this webcast, we cover the choices and tradeoffs to make in the ESPP design process in addition to the myriad financial reporting challenges and how to proactively manage them.
Blog Post
Why Your TSR Award Value Is Unexpectedly High—and What You Can Do About It
Why is the fair value of your TSR award so high? In this article, we go over three of the most common reasons—and what you can do about them.
Blog Post
Bold Predictions for Equity and Executive Compensation in the Next Four Years
From our crystal ball, here are 17 bold predictions of soon-to-appear changes in equity compensation and the broader corporate governance landscape.
Issue Brief
Some Industries Are More Equal Than Others: Optimizing Your TSR Peer Group for a Volatile Market
The 2020 stock market was a lesson in why TSR peer groups matter. Here’s how industry factors and correlations can affect payouts for rTSR awards.
White Paper
Modifications and Discretion FAQ
This Modifications and Discretion FAQ offers our take on how efforts to restore broken incentives are shaping up in a coronavirus-battered economy. Reserve your copy today.