What Makes Convertible Bonds Popular?
In this video, we discuss the features, associated accounting principles, and success stories around the use of convertible bonds.
Executive Mega Grants: Navigating Pitfalls in Design, Valuation, and Accounting
A mega grant is what the name implies: an equity award that’s extraordinarily large, and notably one-time rather than recurring.
Unintended Consequences of ESPP Design Changes
We selected five case studies to illustrate the various accounting implications caused by creating a new ESPP design or revamping your current one.
Incentive Stock Option Accounting and Strategy Considerations
In this post, we focus on the incentive stock option—including why it’s attractive and, more importantly, the complications companies face when accounting for ISOs.
Accounting and Valuation of SPACs
In this video, Josh Schaeffer and Riveron Consulting’s Zac McGinnis discuss the SPAC structure and life cycle as well as key accounting and valuation challenges.
GO Awards: A Proxy-Friendly Way to Realizable Pay
The gated outperformance award, or GO Award, can create critical upside incentives while maintaining governance-friendly disclosures.
Employee Stock Purchase Plans: Why Offer One?
ESPPs offer wide flexibility and drive employee engagement while being both cost-effective and cash flow-positive. In this video, we discuss the importance of ESPPs in the Total Rewards portfolio.
Warrants on Preferred Stock: Is Black-Scholes Leading Us Astray?
We explain why the Black-Scholes model can drive potentially problematic results on private company preferred stock, then discuss ways to work around this.
The Proxy Advisor Balance of Power May Be Shifting
We unpack the SEC’s clarification that proxy advisors engage in proxy solicitation, as well as the implications this has for executive compensation.
Why Your TSR Award Value Is Unexpectedly High—and What You Can Do About It
Why is the fair value of your TSR award so high? In this article, we go over three of the most common reasons—and what you can do about them.