Understanding of business cycle phases has been the focus of researchers to mitigate negative impacts of business cycle on the organizations. Realigning fixed and variable pay in the pay structure helps organizations in maintaining proper leverage ratio for mitigating adverse impact of recession...

This article describes employee stock option mechanism and underlines the rationale for ESO grants. It also explains how ESOs differ from ordinary call options. In recent years, accounting scandals (e.g., Enron, Tyco and WorldCom) created an environment that demanded more transparent and higher...

Many employees receive equity compensation as a supplement to their salaries. Traditionally, this compensation comes in the form of ESO grants. In recent years, accounting scandals (e.g., Enron, Tyco and WorldCom) created an environment that demanded more transparent and higher quality financial...

This paper aims to investigate the relationship between fixed and variable pay compensation in the organizations and their impact on employee motivation, productivity and overall performance of the organization. Impact of fixed pay and variable pay as a part of overall compensation structure on...

Subprime mortgage loans are made to home loan borrowers who are having higher credit risks compared to prime mortgages because of irregular payment in the past, higher amount of debt compared to income level or any other such factors. Major causes of subprime crisis include the inability of...

The US subprime crisis intensified after the housing bubble burst, which ultimately resulted in high default rates on higher risk borrowers, such as subprime and other Adjustable Rate Mortgages (ARM). Once the housing prices started to drop sharply, home loan refinancing became more and more...

The value attached to intangible assets has increased manifold in the current era of knowledge economy. Intangible assets are a major tool for firms to build competitive advantages. As firms now become more knowledge and information-based, intangible assets will comprise a significant percentage...

Wealth Management is fast gaining popularity in India as more and more Indians are joining the millionaires' club. Rising salary levels and the booming economy are further expected to churn out more millionaires. However, managing the moolah on his/her own is not possible for every millionaire....

This article discusses the role of voluntary disclosure and transparency in Financial Reporting. It identifies various characteristics and discusses transparency and benefits of voluntary disclosure. To enhance competitiveness, firms view disclosure as an opportunity rather than a burden. The...