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The Acceleration of Stock Options in Anticipation of FAS 123 (R)
St. John, Kayleen - 2008
The Financial Accounting Standards Board (FASB) mandated the expensing of stock options with FAS 123 (R). As of March 2006, 749 companies had accelerated the vesting of their employee stock options and avoided a reduction in their reported profits that otherwise would have occurred under the new...
Persistent link: https://www.econbiz.de/10009429955
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Die steuerliche Behandlung der Gewährung von Aktienoptionen an Arbeitnehmer bei grenzüberschreitenden Sachverhalten : dargestellt anhand der Länder Deutschland, Schweiz, Österreich...
Walter, Michaela - 2006
Nicht handelbare reale Aktienoptionen sind ein beliebtes Instrument, um die variable Vergütung von Mitarbeitern mit dem Unternehmenswert zu verbinden. Für die Unternehmensseite existieren unterschiedliche Auffassungen, wie die Verpflichtung aus der Option zu bilanzieren ist. Der individuelle...
Persistent link: https://www.econbiz.de/10009433685
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For The Many of The Few?
Wong, Wai Kin - 2011
Recent studies [Bebchuk and Fried (2002)] have shown that managerial power and negotiations play important roles in the design of executive pay arrangements, suggesting that some CEOs may extract greater economic rent from shareholders when provided with the opportunity. This paper seeks to...
Persistent link: https://www.econbiz.de/10009466153
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THE EMERGENCE AND CONSEQUENCES OF STOCK-BASED COMPENSATION IN THE CONTEMPORARY FIRM: AN INSTITUTIONAL APPROACH TO THE ORGANIZATIONAL FOUNDATIONS OF INEQUALITY
Carberry, Edward J. - 2008
This dissertation explores the ways in which institutional organizational theory can enhance our understanding of how … managerial power to neoinstitutional theory in order to examine changes to executive stock option practices in the wake of the … organizational theory can provide important and novel insights into the structuration of new forms of wealth accumulation and …
Persistent link: https://www.econbiz.de/10009466280
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Three Essays in Auctions, Contests, and Leaderboards.
Lin, John C. - 2011
multiple rounds of bidding before the final allocation. In the second study, we evaluate the predictions of a theory of contest … the highest level of total group effort. A theory of contests developed by Moldovanu et al. (2007) predicts that the …
Persistent link: https://www.econbiz.de/10009476663
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Debt, Agency, and Management Contracts in REITs: The External Advisor Puzzle
Capozza, Dennis R.; Seguin, Paul J. - 2000
This study investigates why externally advised real estate investment trusts (REITs) underperform their internally managed counterparts. Consistent with previous studies, we find that REITs managed by external advisors underperform internally managed ones by over 7 percent per year....
Persistent link: https://www.econbiz.de/10009477257
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A study on capital structure and corporate governance
Kim, Ryoonhee - 2011
Capital structure and corporate governance are the important areas that represent salient part of corporate finance research. By studying various aspects of the two areas, this study attempts to deepen our understanding of the two. First, this study provides both a theoretical model and...
Persistent link: https://www.econbiz.de/10009477896
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Decomposing executive stock option exercises: Relative information and incentives to manage earnings
Veenman, David; Hodgson, Allan; van Praag, Bart; Zhang, Wei - 2011
This paper examines the information content of stock option exercises versus regular insider share trades by corporate executives. We argue that the asymmetric payoff structure of options makes managerial wealth - compared to holdings of shares - relatively more sensitive to stock price changes...
Persistent link: https://www.econbiz.de/10009448261
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HUMAN CAPITAL, SOCIAL CAPITAL, AND EXECUTIVE COMPENSATION: HOW DOES THE SLICE OF PIE EXECUTIVES APPROPRIATE COMPARE TO WHAT THEY BRING TO THE TABLE?
Di Gregorio, Dante Dominic - 2004
Prior research has identified the manner in which human capital, social capital, and other intangible resources create value for organizations. Among such resources, those contributed by a firm's top managers have been singled out as particularly important for the generation and preservation of...
Persistent link: https://www.econbiz.de/10009450570
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SELECTION OF STAR CEOS AND ITS IMPLICATIONS ON FIRM PERFORMANCE AND CEO COMPENSATION
Li, Minwen - - 2010
My dissertation examines a board's decision to hire a star CEO and the implication of such decision on the new CEO compensation and firm performance. I develop a new methodology to identify a star CEO by analyzing the texts contained in 18,240 Wall Street Journal news articles. Unlike previous...
Persistent link: https://www.econbiz.de/10009450955