The New Share Plan Metrics

Fred WhittleseyPay and Performance: The Compensation Blog0 Comments

Until recently, the ubiquitous use of stock options made competitive comparisons a relatively easy process. Now, significant changes in plan design – triggered by new accounting rules, the corporate governance climate, and emerging “standards” from a variety of constituencies –render the old metrics inadequate. Overhang, run rate, Black-Scholes values, and other measures give an inaccurate view of pay levels and … Read More