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Blog Post

How the SEC’s SPAC Guidance Affects Warrants

Special purpose acquisition companies (SPACs) have become the next big thing in equity markets. By providing a lower-barrier alternative to IPOs, these companies have become the main way companies go…

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.

Blog Post

Parting is Such Sweet Sorrow: The End of Joint Ventures and Staged Acquisitions, and the Implications for Valuations

Companies have many ways to wind down a partnership. The key is to make these decisions ahead of time to avoid valuation headaches down the road.

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.

Blog Post

Highlights from the 2020 Equity Methods Financial Reporting Symposium

About 75 controllers and directors of financial reporting joined us for topical peer-to-peer learning, keynote panel discussions, and networking.

Issue Brief

The Annual Equity Grant: A Checklist of Key Considerations

The annual equity grant is a critical juncture in any long-term incentive plan. Get control of the complexities of granting season with this checklist of key considerations.

Blog Post

Human Capital Management: Deciding What to Disclose in the 10-K

In this third and final article of our series on the new 101(c) disclosure standard, we share five principles to consider when structuring your own disclosure.

Blog Post

EPS Hot Topics for Equity Compensation

The impact of basic and diluted EPS is one of the most complex areas of equity compensation. We touch on some of the issues here.

Blog Post

Human Capital Strategy Disclosures Under Regulation S-K: A Tale of Three Companies

In part two of our series on the new standard for Item 101(c), we look at what three early adopters disclosed in their 10-K filings.

Blog Post

10 Themes Shaping the Decision to Restore Underwater Equity Incentives

With the economic fallout of COVID-19 making its way to equity and executive compensation, these themes should be on your radar now.