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Issue Brief

Design Features that Drive the Fair Value of a Relative Total Shareholder Return Award

Now in its second edition, this issue brief discusses the key design features that drive the fair value of a relative total shareholder return (rTSR) award. 

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Design Attribute Checklist for Relative TSR Awards

Relative total shareholder return (rTSR) awards are full of complexity and moving parts. This rTSR award checklist helps both executive compensation and accounting leaders spot potential ambiguities and flush out gaps in their award agreements and downstream tracking processes.

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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.

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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.

Issue Brief

ESPPs: Financial Reporting Complexity

Employee stock purchase plans (ESPPs) have seen a recent uptick in popularity, and the reporting for such plans is receiving a lot more scrutiny from auditors as a result. This issue brief explores the reasons behind the increased prevalence of these plans, and explains how ESPP reporting complexities are catching some companies off guard.

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Five Ways that West Coast Companies Design ESPPs

ESPPs are again in vogue. How are firms designing them to maximize employee benefit at a reasonable cost? Here’s what some SEC disclosures reveal.

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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?

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.

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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.

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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.