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Blog Post

Exposure Draft on the Valuation of Contingent Consideration: Our Comments

The Appraisal Foundation has developed an exposure draft on the valuation of contingent consideration. The group released the draft on February 28, and is gathering comments until April 28. Here’s the comment from Equity Methods.

Issue Brief

A Practitioner’s Guide to the CEO Pay Ratio Calculation

There may be uncertainty around the fate of Dodd-Frank. But absent formal intervention, the go-live date for the wildly controversial CEO pay ratio disclosure remains less than one year away.

Blog Post

Top 5 Executive Compensation Themes to Watch in 2017

From stark changes in ISS’ scoring approach to more scrutiny around performance goal-setting, in this blog post we tour important developments that will change how awards are designed and explained in the proxy.

Blog Post

The Destiny of Dodd-Frank’s Executive Compensation Provisions

With the fate of Dodd-Frank up in the air, we take a look at the current state of the law, and analyze what could happen next.

Blog Post

Stock Compensation Accounting Best Practices Survey 2017: The Call for Topics is Now Open

Two years ago, we launched our stock-based compensation accounting best practices survey to find out what best-in-class accounting and finance groups were doing differently. Now, the survey is back and we need your input.

Blog Post

Avoiding Annual Grant Cost Surprises

This blog post details how different award designs can result in unexpected costs, and what can be done during the annual grant process to minimize risk.

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.

Issue Brief

2017 Executive Compensation Decision Support Survey

Register to participate in the new compensation edition of our popular survey.

Issue Brief

2017 Stock-Based Compensation Accounting Best Practices Survey

Register to participate in the 2017 edition of our popular biennial survey.

Blog Post

The Curious Case of Marketability Discounts on Profits Interests

Why do profits interests receive a valuation discount for lack of marketability while stock options don’t? In this blog post, we take a look at this interesting valuation quirk.