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Blog Post

10 Trends We’re Watching and the Mild-to-Wild Ways They Could Play Out in 2023

What do the next few years have in store for executive compensation design and reporting? See our predictions for how 10 trends will unfold.

Blog Post

Insights From Company Pay vs. Performance Disclosures

Companies are publishing their year-one pay vs. performance disclosures. Here’s what we’ve learned from them so far.

Blog Post

A Primer on the SEC’s New C&DIs for Pay vs. Performance

Get our summary of—and reaction to—each interpretation provided by the SEC’s C&DIs for the pay vs. performance proxy disclosure.

Blog Post

Dilution: What to Know Today about What Could Happen Tomorrow

Get a brief overview of dilution, followed by some illustrative examples of the impacts of dilution plus typical anti-dilutive provisions.

White Paper

Accounting for Awards in a Business Combination

This updated white paper provides an overview of the key considerations when assuming share-based compensation awards in a business combination. In addition to detailing the ASC 805 accounting model, we…


2023 State of the Union in Equity Compensation

Tune in to our annual State of the Union webcast for a preview of the top themes to watch in 2023. Whatever your focus—executive compensation, corporate accounting, or global equity—this webcast will provide an insightful glimpse at the issues on deck.


In Life and PvP Disclosure, Relationship Clarity is Key

As companies get their PvP tables ready, the next step is deciding on how to “clearly describe” the PvP relationships. During this webcast playback, we look at strategies for addressing this important component of the disclosure.

Blog Post

Disclosing PvP Relationships, Part 3: Decision Criteria

In the final installment of our series, we lay out key considerations in determining a disclosure strategy for pay vs. performance relationships.

Blog Post

Disclosing PvP Relationships, Part 2: Disclosure Archetypes

In Part 2 of our series, we walk through six archetypes for disclosing pay vs. performance relationships under the SEC’s rule.

Blog Post

Disclosing PvP Relationships, Part 1: Types of Relationships

In the first of a three-part series, we review how to analyze pay vs. performance relationships and introduce some of the relationship types we’ve seen.