Blog

There may be uncertainty around the fate of Dodd-Frank. But absent formal intervention, the go-live date for the wildly controversial CEO pay ratio disclosure remains less than one year away.

From stark changes in ISS’ scoring approach to more scrutiny around performance goal-setting, in this blog post we tour important developments that will change how awards are designed and explained in the proxy.

Two years ago, we launched our stock-based compensation accounting best practices survey to find out what best-in-class accounting and finance groups were doing differently. Now, the survey is back and we need your input.

Why do profits interests receive a valuation discount for lack of marketability while stock options don’t? In this blog post, we take a look at this interesting valuation quirk.

If you have not yet adopted ASU 2016-09, here are 10 steps you can take to get your organization ready.

We asked a number of our industry friends and clients to share their perspectives on the events of 2016, and what might be in store in 2017.

FASB released an exposure draft on the application of modification accounting guidance under ASC 718. Here’s a summary of the proposed changes.

Have you ever wondered exactly how a Monte Carlo simulation model works to value relative TSR awards? In this issue brief, in plain English, we unpack what a Monte Carlo simulation does and how it treats the various features of a TSR award.

In an effort to clarify aspects of its original pay ratio guidance, the SEC released additional Compliance and Disclosure Interpretations.

Group Five released its annual survey of corporate stock plan sponsors earlier this month, triggering a wave of excitement at our office in Scottsdale, Arizona. For the third year in…