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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 »
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- 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
- 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
- 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
- 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
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