What Companies Should Know about the SEC’s New Clawback Rule
Learn more about the SEC’s new clawback rule, including the challenges involved with quantifying the amounts to recoup.
Pay Versus Performance Is Here, Part 3: Valuing Stock Options for Compensation Actually Paid
One aspect of the new pay versus performance rule is valuing outstanding employee stock options to calculate CAP. But which model should you use, and how should you estimate the inputs? Walk through the options in this article.
Pay Versus Performance Is Here, Part 2: Understanding Compensation Actually Paid
Now that the SEC released the final pay versus performance rule, let’s look at the logic and mathematics behind the core disclosure table.
Have Your rTSR Fair Values Caught a Fever? Here’s Your Prescription
Find out what’s behind the market-wide spike in relative total shareholder return values, and what you can do to mitigate it in your awards.
Pay Versus Performance Is Here, Part 1: Overview and Action Items
Get our initial take on the SEC’s long-awaited pay versus performance disclosure rule, an overview of its key elements, and an action plan to execute now.
Equity Compensation Accounting Amid Macroeconomic Uncertainty
Explore strategies that leading companies are taking to manage financial reporting for equity compensation amid unprecedented macroeconomic volatility.
SPACS and PIPEs and CVRs, Oh My!
Learn more about the SPAC merger hurdle, PIPE transactions, and the securities that are increasingly offered to sweeten the deal.
Equity Strategy Amid Market Volatility: Survey Insights
We polled issuers on their views about equity compensation amid market volatility and a tight labor market. Here’s what we learned.
Equity Methods Survey Reveals Contemporary Trends in Pay Equity
We asked 72 companies how they manage responsive retention, working locations, and other pay equity challenges. Here’s what they told us.
Employee Stock Purchase Plan Design and Accounting: A Checklist of Key Considerations
Whether you’re creating a new plan, overhauling an existing one, or simply want to improve your reporting process, navigate the unique world of ESPPs with our checklist.
