Under IFRS, employee share options are required to be expensed at fair market value.Read more 
Recently an Australian mining company announced that it had undervalued the expense of executive and director share...Read more 
Options backdating refers to the practice of selecting (in retrospect) the most advantageous or lowest share price...Read more 
The latest from Australia’s Treasury indicates that the specific changes to Corporations Act s300A director and...Read more 
Option backdating in Australia has, in our experience, been more commonly associated with administrative streamlining...Read more 
Loan backed share plans have many advantages. The cost of the loan is tax deductible to the company. There is no FBT...Read more 
In a prior article we summarised some of the possible consequences of requiring CEOs to own shares.Read more 
The parliamentary committee report looking at corporate social responsibility (CSR) in the wake of the James Hardie...Read more 
Relative Total Shareholder Return was introduced to Australian public companies by one of our directors in the early...Read more 
At the risk of shooting ourselves in the foot, we thought it best to report recent research on consultant use and...Read more 