Blog

This blog post details how different award designs can result in unexpected costs, and what can be done during the annual grant process to minimize risk.

Private and newly public companies who grant options rely on leverage adjusted peer volatility for fair value calculations. Here are four key criteria for selecting a peer group.

It’s important to keep tabs on your job architecture to make sure it’s keeping up. If it isn’t, problems will eventually surface.

The accounting rules for convertible bonds, which have features of both debt and equity, have been confusing to apply. That’s what FASB’s recent update under ASU 2020-06 aims to address.

See Equity Methods’ results from the 2020 survey of plan sponsors and get our take on the issues that are top of mind for stock-based compensation.

Convertible securities can be an attractive source of capital for mature and early-stage companies alike. But their dilutive impact is a potentially complicated issue. In this issue brief, we take a closer look at that impact and introduce the “if-converted method” as an elegant way to determine the dilutive impact of convertibles. 

While Covid-19 stopped us from meeting in person, virtual sessions at the 2020 NASPP conference let us share thoughts on the state of equity compensation.

Here are some key financial reporting principles for public and pre-IPO companies that have long-term incentive plans with fewer than 200 participants.

Although valuations are based on a world where all investors are “risk neutral,” this causes some confusion when considering the derived service period.

In this issue brief, we cover the different types of restructurings and ways executive compensation programs can change under each.