Purpose -Most research on share repurchases is based on the USA. Recently, the rate of share repurchases by UK companies has increased significantly; such a marked increase in activity would suggest a change in strategic factors generating this activity. This paper aims to focus on UK practice,...

UK plcs use option schemes and increasingly long‐term incentive plans (LTIP’s) to reward their executive directors in order to improve corporate performance and align their interests more closely with those of the shareholders of the company. This paper presents a study of the option and...

Purpose – The purpose of this paper is to use a sample of UK entrepreneurial initial public offering (IPO) companies to investigate whether they change their compensation strategies as they undertake the crucial transformation of the business from private to public status....

Purpose – The purpose of this paper is to describe the implications of two recent decisions in Ryan v. Gifford and In Re Tyson Foods, Inc. concerning stock options backdating, “spring‐loading,” and “bullet‐dodging.” Design/methodology/approach – The paper summarizes the facts of...

Purpose – The purpose of this paper is to examine the relation between CEO option grants at the beginning of the class period (BCP) and investor reaction to announcement of restatement‐induced securities litigation. Design/methodology/approach – Using a restatement‐induced lawsuit sample...

Offering share “match” incentives and flexible payment choices enabled Enterprise Inns to gain employee buy‐in for its Share Incentive Plan, explains Julia Memery, relationship manager at Halifax Employee Share Services.

Purpose – Most research on share repurchases is based on the USA. Recently, the rate of share repurchases by UK companies has increased significantly; such a marked increase in activity would suggest a change in strategic factors generating this activity. This paper aims to focus on UK...

Purpose – The purpose of this paper is to address the concern about the impact of accounting regulatory change pertaining to employee share options (ESOs) on earnings management. Following Australia's adoption of International Financial Reporting Standards (IFRS) in 2005, companies are...