
TSR Calculation – Best Practice
Section 1 - TSR Calculation Considerations [latexpage]One of the benefits of using Relative Total Shareholder Return ("RTSR") as a performance metric is the transparency of the calculation. It is based on empirical stock price data...

What Is Monte Carlo Simulation?
Performance Share plans that are contingent on Relative Total Shareholder Return (“RTSR”) continue to gain in prevalence. However, the accounting rules under ASC 718 create financial reporting needs on the date of grant, as it...

The Grant Sizing Challenge
Once your organization decides that it’s going to grant performance shares contingent on Relative Total Shareholder Return ("RTSR"), one of the first and most impactful decisions is how you’re going to determine the “target” grant...