All Equity articles

  • 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. 

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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,” ...