This development explores the use of strategic objectives rather than financial metrics in performance awards.
Thoughts from Pay Governance on how the loss of the exemption for performance-based compensation will impact executive compensation.
This article provides a framework from which to evaluate whether compensation incentive programs, including equity incentives, encourage appropriate and not excessive levels of risk-taking among employees. The article discusses risk in the context of pay mix, performance measures, performance and payout curves, goal setting certification of performance, and participant communications.
Accounting Standard Codification Topic 260 (ASC 260), and formerly Statement of Financial Accounting Standards 128 (FAS 128), governs the computation of earnings per share (EPS), separating between basic and diluted EPS.
Insights into creative accounting approaches companies can use to restore broken incentives and insulate against future market shockwaves.
Equity design ideas aimed at avoiding undesirable outcomes and better alignment with plan objectives.
Five ways to structure performance awards for more flexible goals during periods of economic instability.
Kick off the new year "in the know"!
Submit your challenges with performance awards for this panel of experts to address!
Do performance award payouts really align with company performance or are these awards just another form of easy money for executives?
Key trends in the design of restricted stock/unit, performance award, and stock option programs.
This 46th annual FW Cook Top 250 Report details the long-term incentive practices and trends of the 250 largest
companies in the Standard & Poor’s (“S&P”) 500.
This report presents information on long-term incentives granted to executives at the 250 largest U.S. companies in the S&P 500. The report covers LTI grant types and usage by industry, equity mix, vesting and other award terms, performance plan characteristics, CEO LTI grant value mix, and performance measure adjustments for impact of currency fluctuations.
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