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Stockholders' Equity (Tables)
 3 Months Ended
Apr. 01, 2018
Equity [Abstract]  
Summary of Stockholders' Equity
The following is a summary of the changes in stockholders’ equity:
 
Three Months Ended
 
April 1,
2018
 
April 2,
2017
Balance at beginning of period
$
573,203

 
$
527,736

Comprehensive income
14,232

 
24,827

Cash dividends
(20,355
)
 
(17,273
)
Repurchases of common stock
(39,407
)
 
(17,823
)
Share-based compensation
4,458

 
3,559

Exercises of stock options
3,578

 
4,418

Vesting of restricted shares
(2,550
)
 
(2,518
)
Cumulative effect of change in accounting principle (a)
(70,210
)
 
1,880

Other
48

 
43

Balance at end of period
$
462,997

 
$
524,849


_______________

(a)
During the three months ended April 1, 2018, the Company recognized a net increase to “Accumulated deficit” of $70,210 as a result of adoption of amended guidance for revenue recognition. The net increase resulted from an increase to deferred franchise fees of $85,561 and a decrease to “Deferred income taxes” of $21,996 as a result of now deferring franchise fees over the contractual term of the franchise agreements. Additionally, a decrease to “Advertising funds restricted liabilities” of $6,645 was recognized as a result of a reclassification of the total stockholders’ equity of the Advertising Funds as of December 31, 2017. See Note 2 for further information.

During the three months ended April 2, 2017, the Company recognized a tax benefit as a reduction to the Company’s deferred tax liability with an equal offsetting increase to “Accumulated deficit.” The adjustment was recognized as a result of adoption of an amendment to the accounting for employee share-based payment transactions.
Schedule of Accumulated Other Comprehensive Loss [Table Text Block]
The following table provides a rollforward of the components of accumulated other comprehensive loss, net of tax as applicable:
 
Foreign Currency Translation
 
Cash Flow Hedges (a)
 
Pension
 
Total
Balance at December 31, 2017
$
(45,149
)
 
$
—

 
$
(1,049
)
 
$
(46,198
)
Current-period other comprehensive (loss) income
(6,044
)
 
—

 
117

 
(5,927
)
Balance at April 1, 2018
$
(51,193
)
 
$
—

 
$
(932
)
 
$
(52,125
)
 
 
 
 
 
 
 
 
Balance at January 1, 2017
$
(60,299
)
 
$
(1,797
)
 
$
(1,145
)
 
$
(63,241
)
Current-period other comprehensive income
1,945

 
445

 
96

 
2,486

Balance at April 2, 2017
$
(58,354
)
 
$
(1,352
)
 
$
(1,049
)
 
$
(60,755
)
_______________

(a)
Current-period other comprehensive income includes the reclassification of unrealized losses on cash flow hedges from “Accumulated other comprehensive loss” to our condensed consolidated statements of operations of $445 for the three months ended April 2, 2017. The reclassification of unrealized losses on cash flow hedges consists of $723 recorded to “Interest expense,” net of the related income tax benefit of $278 recorded to “Provision for income taxes” for the three months ended April 2, 2017.