Stock Options: Repricing Issues

Stock Options: Repricing Issues

Stock options are pervasive in the business world today. Their influence in attracting and retaining employees is substantial. During market downturns, many companies are repricing their options to make them more attractive. The Financial Accounting Standards Board has recently taken steps to deal w...

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Veröffentlicht in:The National Public Accountant 2000-12, Vol.45 (10), p.20
Hauptverfasser: Eaton, Tim V, Trebby, James P
Format: Artikel
Sprache:eng
Schlagworte:
Accounting
Economic aspects
Employee benefits
Employees
Executive compensation
Financial accounting standards
International finance
Market prices
Stock options
Stock prices
Stockholders
Wages & salaries
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Beschreibung
Zusammenfassung:Stock options are pervasive in the business world today. Their influence in attracting and retaining employees is substantial. During market downturns, many companies are repricing their options to make them more attractive. The Financial Accounting Standards Board has recently taken steps to deal with problems created through repricing.
ISSN:0027-9978