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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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- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
Additional Resources
- Stock Option Repricing: Employees Benefit But What About Investors?
- The article is about the effect of Stock Option Repricing on Employee Turnover. Stock options are basically a promise made by a company to offer a number of its shares at a set price, for a set period of time. If the stock price rises to a level above that...
- White papers 2003-04-09
- AIMR's globetrotter speaks out on options and standards. (Top of the news: the complete chronicle of news and trends shaping the profession).
- CHARLOTTESVILLE, VA. -- As director of advocacy and professional standards for the Association for Investment Management and Research, Rebecca McEnally keeps her eye on a broad variety of issues of interest to investors. Global accounting standards fall within her purview. She knows what's happening in Brussels, Hong Kong, Johannesburg and...
- Research articles 2003-06-02
- Citrix Systems, Inc. Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator [Operator Instructions]. Your first question comes from the line of Sarah Friar with Goldman Sachs. Sarah Friar - Goldman Sachs Good quarter. If I could just turn to the operating margins, you talked about lower 20% range for 2008 and then extending back upward...
- Earnings calls 2007-10-18
- Time for Some Intellectual Honesty from the ICI in the Retirement Debate
- I was all set to write about another topic this week, but upon reading the comments on Eric Schurenberg's recent post advocating change in the 401k system, I just had to chime in. And if you've read even a handful of my previous posts (such as the one on mutual...
- Blog posts 2009-08-10
- Airline names fiduciary for company stock plans
- Financially troubled US Airways Inc. recently appointed Aon Fiduciary Counselors Inc. to manage employee investments in the company's stock in its 401k. The move comes as the airline negotiates wage concessions with employee unions and taps a $900 million federal loan guarantee to maintain operations. US Airways offers its...
- Research articles 2002-09-01
- The Key Steps Involved in Successfully Selling the Family Business
- The paper concludes that selling a company is a complex process that involves skills that the average closely held business owner does not have. While it is possible to "go it alone" to save the fee of an investment banker, this course of action will most likely result in frustration...
- White papers 2000-07-01
- VIRIDIAN GROUP PLC - Block Listing Application.
- Viridian Group PLC 30 November 2006 Block Listing of Ordinary Shares Application has been made to the UK Listing Authority, the London Stock Exchange and the Irish Stock Exchange for block listings totalling 347,475 ordinary shares of 27 7/9 pence each....
- Research articles 2006-11-30
- Genzyme Q2 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator Operator Instructions Our first question comes from Mark Schoenebaum of Bear Stearns. Mark Schoenebaum - Bear Stearns Okay, hey, thanks for taking my question. Great quarter, maybe I'll just use my question for David. Can you talk about the adult Myozyme trial, can you explain, there has...
- Earnings calls 2007-07-25
- 401(k) Mistakes to Avoid
- You?re counting on your 401k to provide a cushy retirement. Or at least food, shelter, and a broadband connection. But many investors undermine their savings plans without even knowing it. We?ve compiled a list of the most common mistakes, and explained how to avoid them. Here are the...
- Articles 2009-10-26
- How to Manage in a Recession
- During a downturn, the usual rules of the workplace change dramatically. Here's how to keep your team motivated and productive. Set the Tone Goal: Lower the anxiety level in the office by being candid about...
- Articles 2008-06-23
- Shore Up Your Beleaguered Finances
- Uncle Sam thinks you're too rich to help, so you'll have to help yourself. Keep Your Income Flowing In past recessions, the little guy or gal took the brunt of the job losses. Now, however, a high annual income — one over $100,000...
- Articles 2009-05-04
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