Blog

Blog Post

The Destiny of Dodd-Frank’s Executive Compensation Provisions (June 2017 Update)

Last February, we shared our thoughts on the state of Dodd-Frank and its rules affecting executive compensation. With all of the political action in Washington in recent months, we have updated our original blog article to bring fresh perspectives and revise our expectations.

Blog Post

Changing Stock-Based Compensation Financial Reporting Solutions: What You Need to Know

Changing financial reporting providers is a big decision that kicks off a high-profile organizational initiative. Here, we discuss the keys to success, standard variance drivers, and the technical backdrop of why reconciliation differences are usually recorded as a change in accounting estimate instead of a more serious change in accounting principle.

Blog Post

2017 Executive Compensation Decision Support Survey

Compensation professionals are invited to take this one-of-a-kind survey covering how organizations reach key decisions to achieve their executive pay objectives. Topics include: staffing, internal decision-making protocols, views toward metric selection and goal-setting, and proxy preparation.

Blog Post

2017 Stock-Based Compensation Accounting Best Practices Survey

Are you involved in stock-based compensation accounting for your organization? We want to hear from you! Share your insights on team structure, budgeting and forecasting, ASU 2016-09 readiness, cost allocation, recharging, IFRS, and more.

Blog Post

ESPPs that Work for You: Top Five Lessons Learned

Employee share purchase plans (ESPPs) are trending as an important tool for broad-based equity compensation. We share the top insights and trends we’ve gathered from conversations with issuing companies and industry friends over the last year.

Blog Post

WorldatWork Total Rewards 2017 Conference Roundup

The 2017 WorldatWork Total Rewards Conference brought together compensation leaders and experts for three days of discussions and workshops in Washington, D.C. Here, we summarize the key takeaways from sessions that covered hybrid performance awards, ESPPs, CEO pay ratio, mergers and acquisitions, and much more.

Blog Post

TSR, ISS, the Proxy, and Our Predictions for 2018

Ongoing uncertainty remains as to how proxy advisors favor (or don’t favor) relative TSR awards. We recently collaborated with ISS to discuss the roles that TSR metrics have in long-term incentive pay. Read our top ten takeaways.

Blog Post

The SEC Reopened Comments to the Dodd-Frank Pay Ratio Rule. Here’s What the Public Said.

On February 6, the SEC reopened the CEO pay ratio rule for a second comment cycle. The new comment period was open for 45 days, and the results were quite different from what most expected. We reviewed each comment letter and summarize the main trends here.

Blog Post

ASU 2016-09 in its Seventh Inning Stretch

Now that most companies have adopted ASU 2016-09, its practical implications are quickly coming to light. Top among these is the P&L volatility companies are experiencing. For many, the earnings volatility is positive, but don’t forget that what goes up usually comes down. Get our CEO’s take on ASU 2016-09’s surprises.

Blog Post

Exposure Draft on the Valuation of Contingent Consideration (Earnouts): Our Comments

The Appraisal Foundation has developed an exposure draft on the valuation of contingent consideration. The group released the draft on February 28, and is gathering comments until April 28. Here’s the comment from Equity Methods.