All Equity articles
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Blog
Brokers, banks launch new equities exchange
A group of nine leading retail broker-dealers, banks, and financial services firms have agreed to launch a new equities exchange, MEMX, or Members Exchange.
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Blog
SEC rule targets hedging of equity compensation
New SEC rules will require companies to file an annual meeting proxy statement that discloses whether employees and directors are allowed to hedge any decrease in the market value of equity securities granted as compensation.
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Article
Filing problems? SEC invites companies to ask for help
Where one entity’s financial statements get impossibly tangled with another’s, the SEC is inviting companies to reach out and ask for some relief.
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Blog
FASB plans to distinguish liabilities from equity
The FASB plans to distinguish liabilities from equity in financial statements to make the accounting rules less complex and easier to understand.
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Blog
Congress presses Treasury for relief on Section 385 proposal
Ranking Republicans are pressing the U.S. Treasury to rework its fast-tracked, inversion-attacking proposal that would assign debt treatment to common corporate transactions. Tammy Whitehouse has more.
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Article
The pros and cons of using stock buybacks
It’s become commonplace for public companies to use stock buybacks to distribute excess cash to shareholders. Tammy Whitehouse hears from accounting experts on accelerated stock repurchases—what pitfalls and unintended consequences companies should beware when structuring shareholder contracts.
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Article
Focus on Equity Pay Plans This Proxy Season
Image: Worry over say-on-pay votes is out this proxy season; all the cool kids will be stressing over equity compensation plans instead. Proxy advisory firms are promising new levels of scrutiny for equity plans. “Companies have to be flexible because there are so many more moving parts to the methodology,” ...