Blog

Issue Brief

A Practitioner’s Guide to Pay Ratio Project Management

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.

Blog Post

Top 5 Executive Compensation Themes to Watch in 2017

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.

Blog Post

Stock Compensation Accounting Best Practices Survey 2017: The Call for Topics is Now Open

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.

Blog Post

Avoiding Annual Grant Cost Surprises

This blog post details how different award designs can result in unexpected costs, and what can be done during the annual grant process to minimize risk.

Issue Brief

The Annual Equity Grant: A Checklist of Key Considerations

The annual equity grant is a critical juncture in any long-term incentive plan. Get control of the complexities of granting season with this checklist of key considerations.

Blog Post

The Curious Case of Marketability Discounts on Profits Interests

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.

Blog Post

A 10-Step Checklist for ASU 2016-09 Preparation

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

Blog Post

The Year in Equity Compensation—and a Look Ahead to 2017

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.

Blog Post

Modification Accounting Clarified in New FASB Proposal

In this blog post, we unpack the exposure draft released by the Financial Accounting Standards Board (FASB) affecting the application of modification accounting guidance under ASC 718.

Issue Brief

An Introduction to Monte Carlo Valuation for Relative TSR Awards

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.