Search Results - subject:"Share Options"

Changes in South African executive share-based remuneration

Steenkamp, Gretha; Wesson, Nicolene - In: Journal of economic and financial sciences : JEF 11 (2018) 1, pp. 1-12

Persistent link: https://www.econbiz.de/10012017434

Shareholders and managers as principal-agent hierarchies and cooperative teams

Kiefer, Matthias; Jones, Edward A.E.; Adams, Andrew T. - In: Qualitative Research in Financial Markets 9 (2017) 1, pp. 48-71

Purpose Shareholders and managers can work in a hierarchy in which principals attempt to control the actions of agents to achieve the wealth objective. Alternatively, shareholders and managers can work together as a cooperative team in which shareholders provide financial capital and managers...

Persistent link: https://www.econbiz.de/10014988405

Shareholders and managers as principal-agent hierarchies and cooperative teams

Kiefer, Matthias; Jones, Edward A. E.; Adams, Andrew - In: Qualitative research in financial markets 9 (2017) 1, pp. 48-71

Persistent link: https://www.econbiz.de/10011770286

The impact of executive share

Jacobs, Fredell - 2011

Executive share options are often cited as performance incentives that alignmanagement and shareholder interest. This … research report examines the impact ofexecutive share options on company performance and test if there is a … significantdifference in performance between companies with different levels of share options.The problem is defined in two parts, one …

Persistent link: https://www.econbiz.de/10009447604

Does the change of accounting regulation on employee share options give rise to greater scope for earnings management?

Nee Ang, Hong; Pinnuck, Matthew - In: Pacific Accounting Review 23 (2011) 3, pp. 316-344

pertaining to employee share options (ESOs) on earnings management. Following Australia's adoption of International Financial …/value – This study adds to the limited research on whether a change in accounting regulation for employee share options from …

Persistent link: https://www.econbiz.de/10014968725

Do investors value disclosed versus recognised employee share options differently?

Ang, Hong Nee; Pinnuck, Matthew - 2010

Prior research provides evidence consistent with footnote disclosures are being valued by investors. However, there are arguments as to whether the market would acquire and/or process disclosed versus recognised information in the same way. Prior studies have been inconclusive on the findings....

Persistent link: https://www.econbiz.de/10009484018

SOLUTIONS FOR MEASURING THE FAIR VALUE OF THE WORKFORCE

Adela, Deaconu - In: Annals of Faculty of Economics 3 (2009) 1, pp. 883-887

For the past decades International Accounting Standards and other Anglo-Saxon standards, for example the American ones, had promoted fair value as a valuation basis for the elements of the financial statements. Thus, the quality of the financial informati

Persistent link: https://www.econbiz.de/10008512080

The effects of executive share options and investment opportunities on firms' accounting performance: Some Australian evidence

Hutchinson, Marion R.; Gul, Ferdinand A. - 2006

This paper provides evidence that firms with high investment opportunities and share options are associated with lower …

Persistent link: https://www.econbiz.de/10009483381

The impact of executive pay on the disclosure of alternative earnings per share figures

Grey, Colette; Stathopoulos, Konstantinos; Walker, Martin - In: International Review of Financial Analysis 29 (2013) C, pp. 227-236

the choice to disclose an alternative EPS figure is positively related to firms where the vesting of executive share … options (ESOs) is contingent on the achievement of growth in EPS. Our results remain significant after testing for selection …

Persistent link: https://www.econbiz.de/10010741748

A margin requirement based return calculation for portfolios of short option positions

Murray, Scott - In: Managerial Finance 39 (2013) 6, pp. 550-568

Purpose – Short option positions carry significant risk of losses well in excess of 100 per cent of the initial option price. Margin requirements associated with such positions are therefore considerable. The purpose of this paper is to develop a methodology for calculating margin...

Persistent link: https://www.econbiz.de/10014940300