haku: @author Liberatore, J. / yhteensä: 1
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| Tekijä: | Liberatore, J. |
| Otsikko: | Stock option plans make sense. |
| Lehti: | Management Accounting (New York)
1987 : MAR, VOL. 68:9, p. 46-48 |
| Asiasana: | STOCK OPTIONS EMPLOYEE STOCK OWNERSHIP CAPITAL GROWTH |
| Kieli: | eng |
| Tiivistelmä: | A review of stock compensation plans, which are corporate benefits, outlining the fact that a compensatory plan is available only to a company's top executives, and a plan is non-compensatory if all employees can participate. The analysis covers capital accumulation, employee benefits, measuring the compensation expense, what disclosures are needed, how stock appreciation rights are treated and accounting issues, such as the appropriate measurement period. |
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