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Showing 1 to 11 of 11 for “"Employee Stock Options"”.
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Accounting for employee stock options
The use of ESOs as a form of employee remuneration has grown dramatically in recent years, fuelling a significant amount of research. The current accounting standards (IFRS 2 and IAS 33) do not reference this research and as a result the accounting records do not accurately reflect the economic …
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Utility-based valuation for underwater employee stock options
… the theory behind utility-based valuation of stock options. In particular, we focus on the underwater employee stock options, which give rise to an incomplete-market setting. We begin with basic concepts and terminology in stock-option pricing. Then, we review the valuation by replication …
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Analysis of employee stock options and guaranteed withdrawal benefits for life
… modeling. First, we study the problem of pricing Employee Stock Options (ESOs) from the point of view of the issuing company. Since an employee cannot trade or eectively hedge ESOs, she exercises them to maximize a subjective criterion of value. Modeling this exercise behavior is key to pricing …
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An Investigation of the Impact of Corporate Governance on Decision to Expense Employee Stock Options
… disclosure in financial statement footnotes) of employee stock options. The current study examines how corporate governance factors affect such choices. Prior studies (Xie et al. 2003; Klein 2002; Peasnell et al. 2000) have indicated that certain corporate governance factors have an impact on …
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Employee Stock Option Valuation with Earnings-Based Vesting Condition
The valuation of employee stock options has become a key requirement due to the rapid growth in the use of these options as a means of employee compensation. IFRS 2 Share-based Payment stipulates that these instruments must be valued and expensed on the date the awards are issued. This dissertation …
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The changing landscape of long-term share-based compensation in South Africa: an investigation into recent developments in employee incentive used by companies listed on the Johannesburg Stock Exchange
… align the incentives of company executives and employees with those of the company shareholders. For instance globally, during the 1990's, there was and explosion in the issuance of employee stock options. This served several purposes, namely - to motivate managers in the pursuit to increase …
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Calculation of Zakat on Financial Assets for American Muslims: A Financial and Jurisprudential Approach
… of assets, including cash and bank accounts, stocks, mutual funds, bonds, cryptocurrencies, retirement accounts (401(k)s, Traditional and Roth IRAs), Health Savings Accounts (HSAs), employee stock options, precious metals and jewelry, and real estate investments. Bridging classical Islamic …
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Essays on the financial behavior of corporations and households
… essays. The first essay investigates what role employee stock options and CEO compensation have in explaining the surge in corporate share repurchases in the mid 1990s. Corporations may opt to fund options with repurchased shares to avoid the immediate dilution of earnings per share. Whether the …
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An investigation into recent developments in employee incentive schemes used by companies listed on the Johannesburg Stock Exchange
… align the incentives of company executives and employees with those' of the company shareholders. For instance globally, during the 1990's, there was an explosion in the issuance of employee stock options. This served several purposes, namely - to motivate managers, in the pursuit to increase …
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INCOME SHIFTING AMONG OPTION INTENSIVE FIRMS IN THE 1990'S
… second half of the decade, this period of rapid stock price appreciation was also a time when many highly profitable companies faced substantially lower current US tax liabilities due to the large tax deductions resulting from the employee exercise of increasing quantities of non-qualified stock …