Non-GAAP Adjustments: Impact of Merger and Acquisition Activity on Performance Targets and Results
Harvard Corporate Governance
JANUARY 27, 2024
Posted by Mike Kesner and Steve Pakela, Pay Governance, on Saturday, January 27, 2024 Editor's Note: Mike Kesner is a Partner and Steve Pakela is a Managing Partner at Pay Governance. This post is based on their Pay Governance memorandum. Introduction One of the more complex issues when measuring performance for incentive plan purposes is how to consider the effect of mergers, acquisitions, dispositions, and the related transaction costs (M&A activity) on financial performance during the
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