Clawbacks: Challenges, Pitfalls, and Trends
Our article in the Corporate Governance Advisor discusses how clawbacks can introduce accounting and legal risk if designed or activated incorrectly and offers a practical checklist on clawback implementation.
Bold Predictions for Equity and Executive Compensation in the Next Four Years
From our crystal ball, here are 17 bold predictions of soon-to-appear changes in equity compensation and the broader corporate governance landscape.
EPS Implications of Equity Compensation Awards
Learn about ways to calculate the diluted and basic impact of stock-based compensation. We also discuss how to forecast and analyze the dilution impact of future periods.
Lessons from Year One Human Capital Management Disclosures
Coming soon! We’re collecting and analyzing the human capital management 10-K disclosures from the S&P 500 to distill takeaways, trends, and best practices. Reserve your copy today.
Parting is Such Sweet Sorrow: The End of Joint Ventures and Staged Acquisitions, and the Implications for Valuations
Companies have many ways to wind down a partnership. The key is to make these decisions ahead of time to avoid valuation headaches down the road.
The Decision Points That Can Make or Break Equity Compensation at Pre-IPO Companies
Pre-IPO companies can design and manage an equity compensation program that gives them an edge against their deeper-pocketed public company counterparts.
Some Industries Are More Equal Than Others: Optimizing Your TSR Peer Group for a Volatile Market
The 2020 stock market was a lesson in why TSR peer groups matter. Here’s how industry factors and correlations can affect payouts for rTSR awards.
2021 State of the Union in Equity Compensation
Our annual State of the Union webcast covers the top themes to look out for in 2021. With a new administration and new leadership at the SEC, changes will cascade to all aspects of compensation, proxy reporting, and financial reporting.
Granting an Award with an rTSR Metric? Here’s Your Pre-Flight Checklist
With market volatility and uncertainty, there will be a record number of companies granting relative total shareholder return (rTSR) awards this year. We will cover the fundamentals you need to know and last-minute considerations as your compensation committee prepares to approve 2021 awards.
Highlights from the 2020 Equity Methods Financial Reporting Symposium
About 75 controllers and directors of financial reporting joined us for topical peer-to-peer learning, keynote panel discussions, and networking.