The consequences of the FASB's 1998 proposal on accounting for stock option repricing

Article Abstract:

The activity of repricing in view of the Financial Accounting Standards Board's rule for repriced options is discussed. The business enterprises experiencing earnings around zero, rising earnings pattern are more likely to resort to repricing. Consequently, businesses time repricings to get profitable accounting treatment.

Accounting Methods, Accounting, Stock options, Financial Accounting Standards Board

---

Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board

Article Abstract:

A regulatory change requiring OTC bulletin board firms to comply with complex reporting requirements, under the 1934 Securities Exchange Act, has resulted in higher reporting costs for smaller firms, thus driving them away from OTC bulletin board.

Pennsylvania, Over-the-counter markets, Over the counter markets

---

The effect of stock option repricing on employee turnover

Article Abstract:

A study is conducted to examine whether repricing underwater employee stock options decreases executive and overall employee turnover. It is concluded that repricing helps to prevent employee turnover due to underwater options.

Management Compensation, Analysis, Executive compensation, Employee stock options

Similar abstracts:

• Abstracts: Tests of the Value Line ranking system: some international evidence. A note on the transmission of public information across international stock markets
• Abstracts: Dotcom mania: the rise and fall of internet stock prices. Rumors
• Abstracts: What constitutes evidence of discrimination in lending? Empirical evidence on capital investment, growth options, and security returns
• Abstracts: The genome sequence of the entomopathogenic bacterium Photorhabdus luminescens. Complete genome sequence of the entomopathogenic and metabolically versatile soil bacterium Pseudomonas entomophila
• Abstracts: Firm uses Internet as potent PR tool. Nutrition marketing wars loom for PR pros. Dietary supplements: avoid nightmares and find opportunities

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.