Resources
BNET Business Dictionary
- Employee Stock Option
- a type of stock incentive plan in which an employee is given the option to buy a specified number of stock at a future date, at an agreed price. Stock...
- Employee Stock Option definition on BNET »
BNET Resources
- sort by:
- Relevance
- Date
- Popularity
- Valuation of Employee Stock Options
- The long-term nature of employee stock options places a premium on the volatility assumption. Option Valuation Group OVG members do not support the use of a single estimate of volatility but rather an initial estimate based on implied and historical volatility and the use of a stochastic process to account...
- White papers 2003-08-08
- Accounting Change Could Curb Stock Buyback Derivatives
- From the executive summary: ‘Companies use derivatives such as forward share repurchases or writing put options on their own stock for a variety of tax and hedging purposes during stock buybacks or employee stock option programs. Derivatives are not the biggest profit-generating product of investment banks, but are still a...
- White papers 2001-05-31
- The Diversification Of Employee Stock Options
- Employee options offer large potential wealth, but they come with the risk of overexposure to the employer's stock. As a result, managing options requires a disciplined strategy—one that evaluates the employee's position at each point in time to determine how much to exercise-and-sell This article introduce a disciplined framework for...
- White papers 2003-01-01
- Protecting Your Employee Stock Option Gains
- You wouldn't think of driving your car without insurance. You are concerned about your liability if something goes wrong; therefore, you purchase insurance. In the same way automobile insurance protects your liability (i.e. against potential loss), listed options can protect you from potential loss of your hard-won gains in your...
- White papers 2000-11-01
- Employee Stock Options And Related Equity Incentives
- Broad-based employee stock ownership, when combined with an effective communications program that is designed to create an employee ownership culture, can be a very dynamic tool for improving employee productivity and thereby increasing profitability and value. Although the focus here is not solely on "broad-based" employee stock options and related...
- White papers 2003-01-01
- Employee Stock Options, Corporate Taxes and Debt Policy
- Aricle emphasises that employee stock option deductions lead to large aggregate tax savings for Nasdaq 100 and S&P 100 firms and also affect corporate marginal tax rates. For Nasdaq firms, the median marginal tax rate is 31 percent when option deductions are ignored but falls to 5 percent when one...
- White papers 2002-10-15
- FASB Adds Projects to Its Agenda on Employee Stock Options and Pensions
- Responding to requests from investors, financial analysts and other users of financial information, the Financial Accounting Standards Board FASB have added to its agenda two projects that will seek to improve the accounting and disclosures relating to stock-based compensation and pension costs. The Board plans to start deliberating the key...
- White papers 2003-03-12
- FASB Issues Statement on Acquisitions of Financial Institutions, Exposure Draft on Accounting for Stock Options
- The article discusses an amendment given by Financial Accounting Standards Board. According to the Financial Accounting Standards Board, the proposed amendment is designed to enable companies that choose to adopt the preferable fair value based method to report the full effect of employee stock options in their financial statements immediately...
- White papers 2002-11-01
- Hedging Appreciated Employee Stock Options: Tax, Economic, And Regulatory Concerns
- For non-affiliated employees wishing to hedge highly appreciated employee stock options, an analysis must be undertaken to decide which hedging tool should be used: swaps, options themselves or forward contracts. This article examines the tax, economic, and regulatory issues facing all holders of stock options. It then focuses on Cheney's...
- White papers 2000-01-01
- Accounting For Employee Stock Options
- There is no issue or debate about how the value of outright grants of stock, restricted Stock or deferred stock should be accounted for. Expense is measured by the stock's intrinsic value at grant, without regard to the negative effects on value of non-transferability and forfeitability provisions, and amortized over...
- White papers 2002-02-05
- Employee Stock Options And The Underpricing Of Initial Public Offerings
- The central question surrounding the IPO Initial Public Offerings underpricing puzzle is why issuers are willing to sell their shares at a price that is less than what the market is willing to pay. This paper shows that a major reason why managers are willing to underprice shares at IPO...
- White papers 2003-11-01
- How Much Are My Employee Stock Options Worth Today?
- This tool calculates the value of your employee stock options after deducting income and Federal Insurance Contributions Act FICA taxes. An option is a derivative contract since its value is derived from the share price of the underlying stock. The tool assumes you exercise your options for shares of your...
- Tools & templates 2008-01-01
- IFRS 2 Sets Employee Stock Option Expensing Guidelines
- The International Accounting Standards Board IASB recently introduced the International Financial Reporting Standards 2 (IFRS 2) which requires an option-pricing model be applied to employee stock options ESOs) to estimate their fair value at the grant date. IFRS 2 also requires that the fair value of employee-based compensation be reported...
- White papers 2005-06-24
- Alternatives To Employee Stock Options: Performance Restricted Stock
- Performance-based equity incentive awards provide a number of alternatives to employee stock options. An organization must carefully consider the type of award design and application within the organization in the context of its business environment and short-, mid-, and long-term business strategy. This article describes a number of different ways...
- White papers 2004-02-01
- Expensing Employee Stock Options Using Good Valuation to Produce Better Plan Design
- Now that the Financial Accounting Standards Board FASB has issued revisions to FAS Statement 123, employers that grant employee stock options ESOs need to plan how to comply with the new expensing requirements. Perhaps more importantly, companies will need to understand how best to perform valuations that produce financial expense...
- White papers 2005-02-01
- Employee Stock Options Under the New FASB Exposure Draft
- The financial Accounting Standards Board FASB has issued its proposal that would require employers to measure a compensation expense based on the fair value of stock-based compensation awards at the grant date. To determine the "fair value" of an employee stock option, FASB now prefers a lattice-based model instead of...
- White papers 2004-06-01
Additional Resources
- Repricing Employee Stock Options: Disingenuous and Disrespectful
- Dan Pritch submits: According to this article and others, Silicon Valley companies primarily, are looking to reprice employee stock option grants with more attractive money options in order to retain talent and "motivate" employees. I'll get right to the point. Look at this mess of an economy! How's...
- External links 2008-11-19
- Thai Lender Offers Small Investors Margin Loans to Buy IPO Stock.
- By Krissana Parnsoonthorn, Bangkok Post, Thailand Knight Ridder/Tribune Business News Dec. 18--Retail investors seeking margin loans to buy initial public offering shares will be able to borrow from the Thailand Securities Finance Corporation TSFC, according to the Securities and Exchange Commission. ...
- Research articles 2001-12-18
- Google's Stock Option Repricing: Investors, Just Get Over It!
- Bill Gurley submits: Prominent finance publications like the WSJ and the Motley Fool along with several bloggers have recently taken shots at Google GOOG with respect to their decision to re-price a boat-load of employee stock options. Just to review the details, in their last earnings call Google...
- External links 2009-02-02
- Walgreen Company F2Q06 (Qtr Ending Feb 28, 2006) Earnings Conference Call Transcript (WAG)
- Earnings Call Excerpt Walgreen Co. WAG Q3 FY2006 Earnings Conference Call March 27th 2006, 8:00 AM EST Executives Rick Hans - Director of Finance Presentation Hello, and thanks for tuning in to Walgreen's audio webcast for the second quarter of fiscal year...
- Earnings calls 2006-03-27
- << Previous
- page 1 of 1
- Next >>
