Large public companies continue their shift away from stock options toward restricted stock in 2014, according the latest annual analysis by PwC of stock compensation assumptions and disclosures.
PwC produces the annual analysis to help companies benchmark their own assumptions and other data points related to stock compensation for planning and financial reporting purposes. The 2015 analysis of 2014 data examines disclosures by the top 100 large non-technology companies based on market capitalization in the S&P 500, as well as the top 100 companies on the NASDAQ technology, biotech, and pharmaceutical lists.
