You’re Missing Compensation Data for Your Pay Ratio Calculation. How Do You Find the Median Employee?
As companies prepare for the new CEO pay ratio disclosure requirement in 2017, many are running into the problem of missing employee data, especially in international jurisdictions. This blog post describes methods and strategies for working around data limitations to identify the median employee.
Using non-GAAP financial measures to determine incentive payouts can often make a compensation committee’s job easier and yield more logical outcomes. But some measures are more likely than others to garner blowback from shareholders and advisory groups. In this article published on CFO.com, we discuss the motivations for using non-GAAP measures as well as the pitfalls and complications of doing so.
Alongside the FASB’s revisions to ASC 718, the IASB just amended IFRS 2. Read about the changes to tax withholding, fair value measurement of cash-settled awards, and modification accounting.
In this issue brief, we discuss the surprising differences in granting practices we found by studying five global organizations.
Back by popular demand, we expanded our report of the Q1 early adopters of ASU 2016-09 to include all the early adopters through August 2016.
Many companies are longing for the clean incentive benefits of stock options, but are unable to grant them because proxy advisors don’t consider them to be “performance-based.” This issue brief provides an introduction to performance options: the circumstances where they make sense, and the unique valuation and accounting challenges they present.
On June 15, the Financial Accounting Standards Board (FASB) met and reached consensus on a series of revisions to the accounting for share-based payments to nonemployees.
An external financial reporting vendor can be critical to your team’s success, so what can you do to ensure you’re choosing the right one? In this blog post, we detail the key factors to consider when going through the selection process.
Today’s long-term incentive program requires a careful balance of shareholder, executive, and accounting interests, all against the back drop of increased compensation committee scrutiny.
Today’s compensation committees have a greater expectation of rigor and analytics in goal-setting for performance awards. In this Issue Brief we introduce a data-driven approach to goal setting that utilizes Monte Carlo simulation that can provide additional support for the goals you set.