Credit Suisse has released a further research note investigating the reasons for organisations’ use of fair value to allocate equity under incentive plans.
Author Archives: EGAN Associates
Eyes on Employee Share Scheme Rules
The government has reportedly indicated it is ready to revoke controversial employee share scheme legislation changes that were put into place in 2009.
Potential IPO Red Flags
We have noticed an increasing number of floats coming to market with executive incentive plans that contain features not in accord with broad market practice and, frankly, incoherently structured.
Director Independence Redefined
Daniel Yin examines the changes in the third edition of the ASX Corporate Governance Principles and Recommendations regarding who constitutes an independent Director.
Board Skills Matrix Adds to Nomination Role
The workload of the Board’s nomination function has been rising due to new governance requirements for Board composition.
Fee Implications of an Enhanced Risk Focus
Will the increased focus on risk in the third edition of the ASX Corporate Governance Principles and Recommendations lead to a shift in the remuneration of audit committees?
Accurate Disclosure of the Remuneration Structure
Methods for revealing the proportion of reward split between fixed remuneration and potential earnings under incentive programs vary significantly.
Are you Ready for 1 July?
We flag a number of changes you should be aware of for the start of the 2014-2015 financial year.
Composition is Superior to Independence
Treasury’s superannuation governance discussion paper has prompted a further round of debate around whether appointing a minimum proportion of independent board Directors is worthwhile.
Challenges with the Statutory Reporting of Rights Grants to Executives
Daniel Yin examines two critical issues which often emerge when ASX companies prepare their Remuneration Report.