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.
Equity Compensation in Cost Sharing Arrangements: The Altera Supreme Court Case
Last year, a high court ruling on a 2003 case affirmed that stock-based compensation must be included in cost sharing arrangements. Learn more about the case history and the implications of this decision.
How the SEC’s SPAC Guidance Affects Warrants
As special purpose acquisition companies extended their hot streak this year, the SEC released a statement on the accounting for warrants issued in these deals that effectively changed the investing landscape overnight. Here we provide an overview of SPACs, the guidance issued by the SEC, and considerations for the liability accounting model.
Clawbacks: Challenges, Pitfalls, and Trends
Our article in the Corporate Governance Advisor discusses how clawbacks can introduce accounting and legal risk if designed or activated incorrectly and offers a practical checklist on clawback implementation.
Bold Predictions for Equity and Executive Compensation in the Next Four Years
From our crystal ball, here are 17 bold predictions of soon-to-appear changes in equity compensation and the broader corporate governance landscape.
Structuring Equity Compensation
Equity compensation is a key to a company’s broader total rewards program. It’s crucial to understand how it works, how it is valued, and the impact on a company’s financial statements. In this video, we discuss how to use this powerful tool effectively.
Parting is Such Sweet Sorrow: The End of Joint Ventures and Staged Acquisitions, and the Implications for Valuations
Companies have many ways to wind down a partnership. The key is to make these decisions ahead of time to avoid valuation headaches down the road.
Some Industries Are More Equal Than Others: Optimizing Your TSR Peer Group for a Volatile Market
The 2020 stock market was a lesson in why TSR peer groups matter. Here’s how industry factors and correlations can affect payouts for rTSR awards.
Highlights from the 2020 Equity Methods Financial Reporting Symposium
About 75 controllers and directors of financial reporting joined us for topical peer-to-peer learning, keynote panel discussions, and networking.
The Annual Equity Grant: A Checklist of Key Considerations
The annual equity grant is a critical juncture in any long-term incentive plan. Get control of the complexities of granting season with this checklist of key considerations.