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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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- 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
- 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
- The Economic and Legal Consequences of Requiring the Expensing of Employee Stock Options Without Specifying the Valuation Method
- Since 1995, most companies have chosen to use the intrinsic value method for establishing the fair value of their employee stock options, and have used the Black-Scholes options-pricing model for making the required pro forma disclosure in the footnotes to their financial reports. This article discusses that the absence of...
- White papers 2003-02-04
Additional Resources
- IESOC: Expensing of Employee Stock Options Will Hurt Economy; Valuation Methods, Lack of Field Testing Problematic
- NORWALK, Conn. -- Speaking on behalf of a broad coalition that supports broad-based employee stock option plans, tax attorney Kim Boylan told the Financial Accounting Standards Board FASB that their plan to mandate the expensing of employee stock option plans was unwise. Boylan spoke on behalf of the International Employee...
- Research articles 2004-06-29
- Employee Stock Option Valuation: New Source of Litigation Risk for Auditors
- On March 31, 2004, FASB released the Exposure Draft on Share-Based Payment, an Amendment of SFAS 123 and 95, requiring companies to expense the value of employee stock options that they issue. The exposure draft recommends using a "lattice model" to determine the value of options for most public companies,...
- Research articles 2004-08-01
- Valuation Of Employee Stock Options II
- The long-term nature of employee stock options places a premium on the volatilityassumption. 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 for...
- White papers 2003-08-08
- Phantom Stock and Stock Appreciation Rights (SARs)
- For many companies, the route to employee ownership is through a formal employee ownership plan such as an ESOP, 401k plan, stock option, or employee stock purchase plan (ESPPs - a regulated stock purchase plan with specific tax benefits). But for others, these plans, because of cost, regulatory requirements, corporate...
- White papers 2003-01-01
- Full Transcript of Linear Technology’s F1Q06 Conference Call — Prepared Remarks (LLTC)
- Earnings Call ExcerptHere’s the entire text of the prepared remarks from Linear Technology's (ticker: LLTC) Q3 2005 conference call. The Q&A is in a separate article. We recognize that this transcript may contain inaccuracies - if you find any, please post a comment below and we’ll incorporate your corrections....
- Earnings calls 2005-10-25
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