Systematic differences in employee stock ownership plan contributions: some evidence
Article Abstract:
Business enterprises which made use of the Employee Stock Ownership Plan (ESOP) as a financial leverage experienced a significant decrease in total retirement plan contributions, as revealed by data derived from Dept of Labor Form 5500. On the other hand, companies which utilized ESOP for employee benefit reasons witnessed substantial increase in retirement contributions. Statistics further proved that the total percentage of firm stock owned by ESOP is not a valid explanation for the changes in retirement benefit plans.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 1999
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Risk-taking incentives of executive stock options and the asset substitution problem
Article Abstract:
Based on a sample of Canadian option-granting companies, the correlation between risk incentive effect of financial leverage and executive stock options is examined.
Publication Name: Accounting and Finance
Subject: Business
ISSN: 0810-5391
Year: 2005
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