Blog

Blog Post

Pay Versus Performance Is Here, Part 2: Understanding Compensation Actually Paid

Now that the SEC released the final pay versus performance rule, let’s look at the logic and mathematics behind the core disclosure table.

Blog Post

Have Your rTSR Fair Values Caught a Fever? Here’s Your Prescription

Find out what’s behind the market-wide spike in relative total shareholder return values, and what you can do to mitigate it in your awards.

Blog Post

Pay Versus Performance Is Here, Part 1: Overview and Action Items

Get our initial take on the SEC’s long-awaited pay versus performance disclosure rule, an overview of its key elements, and an action plan to execute now.

Issue Brief

Equity Compensation Accounting Amid Macroeconomic Uncertainty

Explore strategies that leading companies are taking to manage financial reporting for equity compensation amid unprecedented macroeconomic volatility.

Blog Post

SPACS and PIPEs and CVRs, Oh My!

Learn more about the SPAC merger hurdle, PIPE transactions, and the securities that are increasingly offered to sweeten the deal.

Blog Post

Equity Strategy Amid Market Volatility: Survey Insights

We polled issuers on their views about equity compensation amid market volatility and a tight labor market. Here’s what we learned.

Blog Post

Equity Methods Survey Reveals Contemporary Trends in Pay Equity

We asked 72 companies how they manage responsive retention, working locations, and other pay equity challenges. Here’s what they told us.

Issue Brief

Employee Stock Purchase Plan Design and Accounting: A Checklist of Key Considerations

Whether you’re creating a new plan, overhauling an existing one, or simply want to improve your reporting process, navigate the unique world of ESPPs with our checklist.

Blog Post

Inflation and Long-Term Incentives: 5 Things You Need to Consider

How should you weigh today’s inflationary environment in your planning and strategy for cash and equity compensation? Here are five major considerations.

Issue Brief

2022 Equity Compensation Granting Practices in Pre-IPO Companies

This survey unpacks how pre-IPO companies structure long-term incentive awards—covering award types, liquidity, granting practices, and more.