Espresso, Inc.: Analyzing the Impact of Employee Stock Options

This case explores the effects of stock option awards on companies and their employees. We examine how options likely affect employee wealth by considering tax and cash-flow effects of the grant and exercise of the option and of the subsequent sale of stock. We also examine how the company reports s...

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Veröffentlicht in:	Issues in accounting education 2000-08, Vol.15 (3), p.513-534
Hauptverfasser:	Moyer, Susan E., Weihrich, Susan G.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Case studies Cash flow statements Clothing industry Coffee Coffeehouses Compensation Corporate objectives Effects Employees Exhibits Financial Audits Financial statements Income taxes Sales Statistical analysis Stock options Tax rates Tax returns Wages & salaries
Online-Zugang:	Volltext
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