What You Need to Know about ISS’ 2019 Policy Updates
In November 2018, ISS released its proxy voting guidelines update and a preliminary FAQ on compensation policies. Here are the highlights.
CEO Pay Ratio Year 2: Retain or Revisit the Median Employee?
The pay ratio rule is still with us. Here are the most material methodology decisions the majority of companies will face in the second year of disclosure.
ESPPs: Financial Reporting Complexity
Employee stock purchase plans (ESPPs) have seen a recent uptick in popularity, and the reporting for such plans is receiving a lot more scrutiny from auditors as a result. This issue brief explores the reasons behind the increased prevalence of these plans, and explains how ESPP reporting complexities are catching some companies off guard.
Five Ways that West Coast Companies Design ESPPs
ESPPs are again in vogue. How are firms designing them to maximize employee benefit at a reasonable cost? Here’s what some SEC disclosures reveal.
Applying the New Leasing Standard: A Q&A with Equity Methods and the Franklin Nova Group
The implementation of ASC 842, the new accounting standards governing leases, is hitting companies right now. What are the next steps?
Expense Forecasting and Flux Analysis: Insight Beyond Compliance
Delivering forward-looking insight and analytics that steer internal decision-making is becoming as important as SEC reporting. In this issue brief, we discuss how finance functions are meeting these demands by building robust and flexible forecasts.
Options Backdating 2.0? The Timing of News Releases around Option Grants
A recent Journal of Financial and Quantitative Analysis article reveals how companies may be timing information releases to influence option compensation.
Highlights from the 26th Annual NASPP Conference
Once again, Equity Methods featured significantly among an impressive cast of speakers at the annual NASPP conference in sunny San Diego, CA.
FASB Standard-Setting Explained
From ASU 2016-09 to ASU 2018-07, there’s been a lot of change in the stock compensation world. Here’s what’s happened and where practices are evolving.
Alternative Measures for Executive Pay
Shareholders and proxy advisory firms scrutinize the proxy for linkages between pay and performance. Alternative pay measures can provide them with context.