The Valuation of Restricted Stock Grants Based on Total Shareholder Return

Business Valuation UpdateVol. 22 No. 10
October 2016
Robert Barnett, CFA, FRM


Share-based payment awards have been a subject of formal valuation for financial reporting and tax purposes since the Financial Accounting Standards Board adopted FAS 123R for US GAAP in 2004. This significant step immediately made the previously less fam ...