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Blog Post

Why Your TSR Award Value Is Unexpectedly High—and What You Can Do About It

Why is the fair value of your TSR award so high? In this article, we go over three of the most common reasons—and what you can do about them.

Webcast

Effective ESPPs: Mastering the Design, Implementation, and Accounting

In this webcast, we cover the choices and tradeoffs to make in the ESPP design process in addition to the myriad financial reporting challenges and how to proactively manage them.

Webcast

The 5 Ingredients of a Successful Pay Equity Study

More HR leaders and senior executives are assessing compensation practices and the state of internal pay equity in their organizations. In this webcast, we walk through the key elements of a successful pay equity analysis.

Blog Post

Equity Compensation in Cost Sharing Arrangements: The Altera Supreme Court Case

Last year, a high court ruling on a 2003 case affirmed that stock-based compensation must be included in cost sharing arrangements. Learn more about the case history and the implications of this decision.

Blog Post

How the SEC’s SPAC Guidance Affects Warrants

As special purpose acquisition companies extended their hot streak this year, the SEC released a statement on the accounting for warrants issued in these deals that effectively changed the investing landscape overnight. Here we provide an overview of SPACs, the guidance issued by the SEC, and considerations for the liability accounting model.

Blog Post

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.

Blog Post

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.

White Paper

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.

Blog Post

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.

Blog Post

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.