Search Results - subject_exact:"Aktienoptionsgeschäft"

Incentive contracting under ambiguity aversion

Liu, Qi; Lu, Lei; Sun, Bo - 2017

Pricing model management : evidence from employee stock option (un)fair valuation

Belze, Loïc; Larmande, Francois; Schneider, Lorenz - 2016

Stock option taxation and venture capital activity : a cross-country comparison

Henrekson, Magnus; Sanandaji, Tino - 2016

One response to uncertainty and transactions costs in VC-finance is to compensate founders (and other key personnel) with stock options under complex contracts. Entrepreneurs are granted stock options contingent on firm performance, vesting and other criteria. While most countries tax stock...

Risk choices and compensation design

Carey, Mark S.; Sun, Bo - 2015

Evidence for the existence of downward real earnings management

Francis, Bill B.; Hasan, Iftekhar; Li, Lingxiang - 2015

The causal effect of option pay on corporate risk management

Bakke, Tor-Erik (contributor); Mahmudi, Hamed (contributor); … - 2015

Employee share schemes in Europe : the influence of US multinationals

Poutsma, Erik; Ligthart, Paul E.; Schouteten, Roel - In: Human resources, labour relations and organizations : a …, (pp. 65-92). 2017

The effects of accounting treatment and financial crisis on the stock option plans of Italian companies

Avallone, Francesco; Quagli, Alberto; Ramassa, Paola - In: Economic and business review : EBR 16 (2014) 1, pp. 77-95

Strategic news releases in equity vesting months

Edmans, Alex (contributor); … - 2014 - This draft: August 29, 2014

Options-pricing formula with disaster risk

Barro, Robert J.; Liao, Gordon Y. - 2016

Risk and return of equity index collar strategies

Israelov, Roni; Klein, Matthew - In: The journal of alternative investments 19 (2016) 1, pp. 41-54

Corporate governance and corporate behavior in Japan : the consequences of stock options and corporate diversification

Hanazaki, Masaharu - 2016

Shareholder composition and managerial compensation

Shinozaki, Shinya; Moriyasu, Hiroshi; Uchida, Konari - In: Journal of financial and quantitative analysis : JFQA 51 (2016) 5, pp. 1719-1738

Bridging finance and behavioral scholarship on agent risk sharing and risk taking

Martin, Geoffrey P.; Wiseman, Robert M.; Gomez-Mejia, … - In: The Academy of Management perspectives : AMP 30 (2016) 4, pp. 349-368

Rank and file employees and the discovery of misreporting : the role of stock options

Call, Andrew C.; Kedia, Simi; Rajgopal, Shivaram - In: Journal of accounting & economics 62 (2016) 2/3, pp. 277-300

Discussion of : rank and file employees and the discovery of misreporting : the role of stock options

Sloan, Richard G. - In: Journal of accounting & economics 62 (2016) 2/3, pp. 301-304

Impacts of future compensation on the incentive effects of existing executive stock options

Tang, Chun-Hua - In: International review of economics & finance : IREF 45 (2016), pp. 273-285

The accuracy of disclosures for complex estimates : evidence from reported stock option fair values

Bratten, Brian; Jennings, Ross; Schwab, Casey M. - In: Accounting, organizations and society : an … 52 (2016), pp. 32-49

Growth through rigidity : an explanation for the rise in CEO pay

Shue, Kelly; Townsend, Richard R. - 2016

Community wealth building forms : what they are and how to use them at the local level

Dubb, Steve - In: The Academy of Management perspectives : AMP 30 (2016) 2, pp. 141-152

Employee stock option-implied risk attitude under Rank-Dependent Expected Utility

Bahaji, Hamza; Casta, Jean-François - In: Economic modelling 52 (2016), pp. 144-154

Executive stock options and earnings management : a theoretical and empirical analysis

Kadan, Ohad; Yang, Jun - In: The quarterly journal of finance 6 (2016) 2, pp. 1-39

Sarbanes-Oxley Act and patterns in stock returns around executive stock option exercise disclosures

Bartov, Eli; Faurel, Lucile - In: Accounting and finance : journal of the Accounting … 56 (2016) 2, pp. 297-332

Does corporate governance curb managers’ opportunistic behavior of exploiting inside information for early exercise of executive stock options?

Chien, Chin-chen; Lee, Cheng F.; Chiu, She Chih - In: Review of Pacific Basin financial markets and policies 19 (2016) 1, pp. 1-22

Agency models in different stages of CEO tenure : the effects of stock options and board independence on R&D investment

Zona, Fabio - In: Research policy : policy, management and economic … 45 (2016) 2, pp. 560-575

Investor perception of managerial discretion in valuing stock options : an empirical examination

Kuo, Chii-Shyan; Wang, Xu; Yu, Shihti - In: Review of quantitative finance and accounting 47 (2016) 3, pp. 733-773

Essays on compensation

Franken, Nora - 2016

Out-of-the-money CEOs : private control premium and option exercises

Fos, Vyacheslav; Jiang, Wei - In: The review of financial studies 29 (2016) 6, pp. 1549-1585

Liquidity, information aggregation, and market-based pay in an efficient market

Calcagno, Riccardo; Heider, Florian - 2016

Do broad-based employee ownership, profit sharing and stock options help the best firms do even better?

Blasi, Joseph R.; Freeman, Richard B.; Kruse, Douglas L. - In: BJIR : an international journal of employment relations 54 (2016) 1, pp. 55-82

The effects of derivatives on underlying financial markets : equity options, commodity futures and credit default swaps

Arrata, William; Bernales, Alejandro; Coudert, Virginie - In: 50 years of money and finance : lessons and challenges …, (pp. 445-473). 2013

Corporate governance, uncertainty and executive stock option plans

Álvarez-Pérez, Dolores; Neira-Fontela, Edelmira; … - In: Management revue : the international review of … 24 (2013) 4, pp. 250-269

The purpose of this paper is to understand the reasons that have led to the use of the stock option plans (SOPs) to reward Spanish CEOs and discuss whether the popularity of this type of incentive can be attributed to the power of the CEO in the Board of Directors. To this end, the study,...

Unbundling ownership and control

Ferreira, Daniel Bernardo Soares; Ornelas, Emanuel; … - In: Journal of economics & management strategy : JEMS 24 (2015) 1, pp. 1-21

The complete guide to option selling : how selling options can lead to stellar returns in bull and bear markets

Cordier, James; Gross, Michael - 2015 - 3. ed.

Asset pricing anomalies on Polish Stock Market according to employee stock options

Łukowski, Michał; Przybylska-Kapuścińska, Wiesława - In: Journal of economics & management 21 (2015) 3, pp. 90-101

Exploring return dynamics via corridor implied volatility

Andersen, Torben G.; Bondarenko, Oleg; Gonzalez-Perez, … - In: The review of financial studies 28 (2015) 10, pp. 2902-2945

CEO equity incentives and audit fees

Kim, Yongtae; Li, Haidan; Li, Siqi - In: Contemporary accounting research : a journal of the … 32 (2015) 2, pp. 608-638

Remunerating non-executive directors with stock options : who is ignoring the regulator?

Seamer, Michael; Melia, Adrian - In: Accounting research journal 28 (2015) 3, pp. 251-267

Stock options, idiosyncratic volatility, and earnings quality

Alam, Pervaiz (contributor); Liu, Min (contributor); … - In: Review of Pacific Basin financial markets and policies 18 (2015) 2, pp. 1-30

Executive stock option pricing in China under stochastic volatility

Chong, Terence Tai-leung; Ding, Yue; Li, Yong - In: The journal of futures markets 35 (2015) 10, pp. 953-960

The response of deferred executive compensation to changes in tax rates

Gorry, Aspen (contributor); Hassett, Kevin A. (contributor); … - 2015

Outside director stock options and dividend policy

Boumosleh, Anwar; Cline, Brandon N. - In: Journal of financial services research : JFSR 47 (2015) 3, pp. 381-410

Equity-based compensation of outside directors and corporate disclosure quality

Sengupta, Partha; Zhang, Suning - In: Contemporary accounting research : a journal of the … 32 (2015) 3, pp. 1073-1098

Throwing caution to the wind : The effect of CEO stock option pay on the incidence of product safety problems

Wowak, Adam J.; Mannor, Michael J.; Wowak, Kaitlin D. - In: Strategic management journal 36 (2015) 7, pp. 1082-1092

Managerial authority, turnover intention and medical insurance claims adjusters’ recommendations for claim payments

Tseng, Lu-Ming; Kang, Yue-Min - In: The Geneva papers on risk and insurance - issues and … 40 (2015) 2, pp. 334-352

Executive stock options, gender diversity in the top management team, and firm risk taking

Baixauli-Soler, J. Samuel; Belda-Ruiz, Maria; … - In: Journal of business research : JBR 68 (2015) 2, pp. 451-463

Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002

Campbell, John L. (contributor); Hansen, James (contributor) - In: Auditing : a journal of practice & theory 34 (2015) 2, pp. 91-120

Executive pay, innovation, and risk-taking

Laux, Volker - In: Journal of economics & management strategy : JEMS 24 (2015) 2, pp. 275-305

Cashing-in : understanding post-acquisition CEO stock option exercise

Marsh, John S. (contributor); Wales, William J. (contributor) - In: Management decision : MD 53 (2015) 9, pp. 1953-1975

Non-executive employee stock options and corporate innovation

Xin, Chang (contributor); Fu, Kangkang (contributor); … - In: Journal of financial economics 115 (2015) 1, pp. 168-188