Stock Options Continue to be Used for Executive Incentives
Tags: EXECUTIVE compensation; COMPENSATION management; EMPLOYEE stock options
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- EXPENSING STOCK OPTIONS OR NOT: DOES IT MATTER? George, Nashwa E. // CPA Journal;Jan2003, Vol. 73 Issue 1, p19
Discusses the advantages and disadvantages of granting stock options to executives. Factor that gives companies alternatives to account for stock-based compensation; Examples used to explain the impact of stock options on income statements and balance sheets; Recommendations on granting stock...
- EQUITY-BASED INCENTIVES. Landsberg, Richard D. // Journal of Financial Service Professionals;Sep2004, Vol. 58 Issue 5, p30
This article focuses on three equity-based compensation given to executives. Nonqualified stock options are by and large the most common equity incentive arrangement. Executives may buy stock at a specified price for a given period of time. Compensation derived from the appreciation in the stock...
- Form of Compensation and Managerial Decision Horizon. Narayanan, M. P. // Journal of Financial & Quantitative Analysis;Dec96, Vol. 31 Issue 4, p467
This paper investigates the relation between the form of compensation and the manager's decision horizon. It finds that while all-cash contracts induce managers to underinvest in the long term, all-stock contracts induce overinvestment in the long term. It shows that compensation contracts...
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- Remove the Executive Salary Cap. Wellman, David // Frozen Food Age;Nov2002, Vol. 51 Issue 4, p8
Comments on the issue regarding the salary of top corporate executives. Practices of several companies; Effort to control excessive executive compensation; Use of stock options as a form of executive compensation.
- In bull market, options make it hard to quit. Chase, Brett // American Banker;10/28/97, Vol. 162 Issue 208, p6
Points out the effectiveness of stock options as a tool for retaining senior managers. Executives' anticipation of a huge payout when their companies sell; Increase in the number of companies that include stock as a significant portion of pay; Trend among banks to push stock options down to all...
- The Sprint scandal. Engebretson, Joan // America's Network;3/1/2003, Vol. 107 Issue 4, p6
Comments on the reform of executive compensation in the U.S. Amount saved by firms in exercising stock options by executives; Value of the Sprint shares; Effort of executives to avoid lavishing stock options.
- A new compensation base. B � rub �, G � rard // CA Magazine;Jan/Feb2002, Vol. 135 Issue 1, p6
Focuses on the debate on executive stock option programs in Canada in 2002. Results of a July 2001 survey conducted by Hay Group among private and public sector organizations; Percentage of senior management in 2001 who qualified for annual bonus programs based on productivity gains; Concept of...
- Canadian Companies Careful About Stock Option Granting and Executive Compensation Disclosure. // Benefits & Compensation Digest;Jul2005, Vol. 42 Issue 7, p14
Presents the findings of the survey "CFO Compensation Practices in the S&P/TSX Composite Index" which focused on the difference between the stock option grants of Canadian and U.S. companies conducted by Watson Wyatt in 2005. Comparison of run rate provided by the companies; Factors that affect...
