Blog

Blog Post

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.

Blog Post

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.

Blog Post

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.

Blog Post

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.

Blog Post

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.

Issue Brief

Equity Compensation Accounting Amid Macroeconomic Uncertainty

Explore strategies that leading companies are taking to manage financial reporting for equity compensation amid unprecedented macroeconomic volatility.

Blog Post

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.

Blog Post

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.

Blog Post

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.

Issue Brief

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.