Articles & Presentations
We believe in transparency and openness. On this page you will find articles and presentations from Accurate Equity and other relevant content we wish to share. Content is divided into groups and ordered chronologically within.
We regularly hold presentations at webinars, seminars and conferences.
Academic research and articles relevant for share-based payment.
Academic research - Articles and papers
Does linking worker pay to firm performance help the best firms do even better?
Douglas L. Kruse (Rutgers University),
Joseph R. Blasi (Rutgers University),
Richard B. Freeman (Harvard and NBER)
The paper concludes that: "At the firm level, shared reward forms of pay are associated with lower voluntary turnover and higher ROE. But it is the interaction between the mode of compensation and work practices and workplace culture that dominates the impact of shared capitalist pay on turnover and ROE."
Download working paper
Articles and Presentations from others we would like to highlight and share.
Access the International Financial Reporting Standard 2 (Share-based Payment) by clicking on the link above and creating a new user on the IASB website.
Access the FASB ASC 718 Compensation – Stock Compensation by clicking on FASB link above, go to “Standards”, “Accounting Standards Codification” and create a new user to access the FASB website free of charge.
Click here to view the ASB’s statement on FRS 20: (IFRS 2) Share-Based Payment or to purchase a downloadable version of the accounting standard.