2011 Equity Trends Report

With regulators and shareholders calling for renewed attention to "pay for performance," equity awards have received an increased profile in recent years. Equilar's new study examines S&P 1500 companies from 2006 to 2010, evaluating various trends in equity awards. A few of our findings:

• Restricted stock is on the rise: 90.2 percent of companies awarded it in 2010, compared to 74.9 percent in 2006.
• Stock options are declining, with an annual decrease of 3.6 percent from 2006 to 2010.
• In 2010, Technology companies awarded the largest number of options; Technology and Basic Materials companies granted the largest number of restricted shares.

For more data, including run rate and overhang trends and FAS 123(R) assumptions, request the full report below.