Non-GAAP Metrics and Their Dual Intersection with Stock-Based Compensation, Part 1: SBC Expense as a Common Non-GAAP Exclusion in Street Earnings
In this article, we look at the treatment of stock-based compensation in non-GAAP earnings exhibits that are presented to investors, a.k.a. the Street.
Statistics 101 for Pay Equity
Embarking on a pay equity study? Here’s a primer on the statistics and other concepts that typically go into the analysis.
Unpacking SAB 120, the SEC’s Guidance on Spring-Loaded Grants
Learn about spring-loaded grants—including the scope of SAB 120, ways to avoid or remedy these situations, and considerations in responding to the new SAB.
Stock Option Early Exercises: Accounting Considerations
Learn more about how early exercise provisions function and the complexity they pose to downstream accounting and administration.
What to Expect from a Pay Equity Study
Here’s the answer to question 19 of our Pay Equity FAQ: What are the typical findings from a pay equity study?
4 Compensation Trends to Watch in 2022
In this blog post, we take inventory of the trends unfolding in executive compensation and our predictions for what we’ll see in 2022.
The Equity Methods Hiring Process
Get a sense of the Equity Methods hiring process in this six-step journey.
Valuation Update: SPAC-Related Securities
Since the SEC issued guidance on accounting and reporting for SPAC warrants, there has been considerable effort to get the numbers right.
EM’s Top Articles of 2021
Here are the articles that were most popular among our clients and readers in 2021—plus our top picks for revisiting as we head into the new year.
FASB Issues Proposed Guidance on Discounts for Lack of Marketability
Learn more about the FASB’s proposed improvements to fair value guidance for equity securities regarding DLOMs (discounts for lack of marketability).