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.
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.
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.
The implementation of ASC 842, the new accounting standards governing leases, is hitting companies right now. What are the next steps?
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.
A recent Journal of Financial and Quantitative Analysis article reveals how companies may be timing information releases to influence option compensation.
Once again, Equity Methods featured significantly among an impressive cast of speakers at the annual NASPP conference in sunny San Diego, CA.
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.
Shareholders and proxy advisory firms scrutinize the proxy for linkages between pay and performance. Alternative pay measures can provide them with context.
For companies both large and small, the simplest error in reporting stock-based compensation expense can prove material to financial statements.