Exclusive research provided to Compliance Week shows that the equity-compensation landscape has changed dramatically over the past two years, since new accounting rules required public companies to expense the value of stock options granted to employees.
While stock options remain the most popular form of equity compensation, companies are doling out far fewer options than they did during the dot-com heyday. In addition, experts say more and more companies are shifting some portion of their equity awards to restricted stock or restricted stock units, known as “RSUs.”
