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Issue Brief

Your Piece of the Pie: Understanding the Valuation Impact of Multiple Share Classes

Why do companies end up with multiple classes of equity, and what are the valuation implications of such share classes? This Issue Brief reveals why multiple share classes exist and explains how their different features can make valuing these assets a challenge.

Issue Brief

Direct Tracing Share-Based Compensation

A growing trend among larger companies is to push share-based compensation costs further down the organizational chart. We call this “direct tracing.” It’s a hallmark of management accounting, affecting all…

Issue Brief

Goal-Setting Can Make or Break Your Long-Term Incentive Program

Compensation committees, proxy advisors, and institutional investors are increasingly scrutinizing how companies are coming up with their threshold, target, and stretch payout goals. In this Issue Brief, we cover a variety of techniques for getting this crucial part of award design right.

Issue Brief

Q&A on New Regulations From the FASB and SEC

The FASB and SEC have released a flurry of regulatory changes that will broadly affect accounting and finance. Get answers to to some of the most critical questions about these updates in this Q&A guide.

Blog Post

Population Analysis: An Easier Way to Identify Median Employee Pay

With the release of the new pay ratio disclosure rule by the SEC, companies are now required to disclose the ratio of their CEO’s total annual compensation to that of the median employee. But how do companies determine the compensation of the median employee?

Issue Brief

FASB’s Amendments to ASC 718 as per Accounting Standards Update No. 2016-09

In March 2016, the FASB issued their finalized revisions to ASC 718. In this Issue Brief we review the different areas of the revisions and analyze how companies can tackle adoption.

Blog Post

NACD Recap: Trends and Emerging Issues in Executive Compensation

Performance pay, compensation design, and proxy disclosures were some of the the key themes discussed at the March 23 chapter meeting of the National Association of Corporate Directors in Tempe, AZ.

Issue Brief

Executive Stock Ownership Guidelines

Executive stock ownership guidelines are gaining more attention as companies seek to align the interests of their executives with those of shareholders. This report, published by Equilar and featuring commentary from Equity Methods and others, examines trends and components of executive stock ownership guidelines employed by Fortune 100 companies.

Blog Post

CEO Pay Ratio: An Update from the Field

In this blog post, we report on our preliminary experience in developing CEO pay ratio calculations since the SEC’s release of the final rule in August 2015. We share some of the surprises we encountered, along with best practices as the FY 2017 go-live date approaches.

Blog Post

Three Objections to TSR Awards (and What You Can Do About Them)

Relative total shareholder return (TSR) awards are part of many long-term incentive programs. With their rapid rise in popularity have come growing murmurs that they don’t work. What are some ways to capture the benefits of a TSR award while mitigating its weaknesses?