Attention Compensation Committees: Discretion-Based Director Compensation Faces Stricter Scrutiny

On December 13, the Delaware Supreme Court issued an opinion, In Re Investors Bancorp, Inc. Stockholder Litigation, with significant implications for director compensation under equity incentive plans.

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New Year’s Resolution for Public Companies: File 10-Qs and 10-Ks on Time

Stock prices drop significantly when companies fail to file Forms 10-Q and 10-K on a timely basis, even when management pledges to meet the extended deadlines afforded by Rule 12b-25, according to a recent study by researchers at New York University and the University of California at Berkeley.

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Holiday Reading for Accountants and Auditors

A statement released by the SEC in connection with a recent accounting conference provides a useful and easily digestible recap of recent developments affecting all professionals involved in public company financial reporting.

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Pending Tax Reform May Eliminate Some Popular Pay Mechanics

While the current tax reform compromise announced December 13 may boost pay overall, it could also eliminate certain familiar compensation tax breaks for companies and their executives.

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New ISS Guidelines Recommend Voting Against Directors Who Approve ‘Excessive’ Director Pay

New proxy voting guidelines from Institutional Shareholder Services, issued November 16, include a new voting guideline on director pay.

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Sexual Harassment Cases Prompt Changes – But EEOC Data Flag Other Types of Discrimination

The current wave of high-profile sexual harassment scandals is prompting rapid changes in workplaces far beyond Hollywood, according to a recent report in The Wall Street Journal. But sexual harassment is not the only type of workplace discrimination.

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The Ticker shares recent developments in SEC compliance, capital markets, corporate governance, executive compensation and other matters important to public companies and their officers and directors.  It is published by Fredrikson & Byron’s Public Companies Group.