Stock option expensing is a method of accounting for the value of share options, distributed as incentives to employees within the profit and loss reporting...

the Stock Market Downturn of 2002. Employee stock options have to be expensed under US GAAP in the US. Each company must begin expensing stock options no...

Depreciation Expense management Expenses versus Capital Expenditures Income statement Operating expense Per diem Stock option expensing IFRS Framework...

compensation programs to reflect the impact of the new option expensing rules. The median number of stock options (per company) granted by Fortune 1000 firms declined...

FERC would decide the question. He has been a strong proponent of stock option expensing on corporate income statements. At the 2004 annual meeting, he lambasted...

period Conservation Realization Matching Consistency Materiality Stock option expensing SFAS 157 Mark-to-market or fair value accounting Financial Accounting...

In finance, options backdating is the practice of altering the date a stock option was granted, to a usually earlier (but sometimes later) date at which...

shortfall is triggered by the exercise of employee stock options, it is a measure of wage expense. When new shares are issued at full value, the excess...

revised Statement No. 123, which required that corporations expense employee stock options. In the 1980s Mark Standish was with the London-based Bankers...

volatility of the spot market. A stock future is a cash-settled futures contract on the value of a particular stock market index. Stock futures are one of the high...

combination of stock factors (e.g., Fama–French three-factor model), bond factors (e.g., excess returns of a Government bond index), option factors (e.g...

alternate approach, exemplified by the "Merton model", values stock-equity as a call option on the value of the whole company (including the liabilities)...

liquidation Convertibility to common stock Callability (ability to be redeemed before maturity) at the corporation's option (possibly subject to a spens clause)...

deviations can occur. The largest ETFs, which passively track stock market indices, have annual expense ratios as low as 0.03% of the amount invested, although...

private-activity municipal bonds, the bargain element of incentive stock options, foreign tax credits, and home equity loan interest deductions. This...

TIAA-CREF began lobbying corporations in which it owned shares to begin expensing options. Non-binding shareholder resolutions calling for it became more frequent...

Employee stock options are call options on the common stock of a company. Their value increases as the company's stock rises. Employee stock options are mostly...

This meant that each share of Class A stock could initially be converted to 30 shares of Class B stock at the option of the holder. Warren Buffett, the CEO...

after which the stock exchange decreases the price of the stock by the dividend to remove volatility. The market has no control over the stock price on open...

£204 million ($416 million), including deferred compensation and stock option expense. Websense plans to continue the SurfControl business until at least...

simply the S&P 500, is a stock market index tracking the stock performance of 500 of the largest companies listed on stock exchanges in the United States...

will typically include tax expense, financing expense (interest expense), and minority interest. Likewise, preferred stock dividends will be subtracted...

Employee stock option Employee stock ownership Employee stock purchase plan Ludwig, Ronald. "Conversion of Existing Plans to Employee Stock Ownership...

the U.S., he notes, sometimes sell stock over-the-counter to gain access to American markets while avoiding the expense of keeping two sets of audited paperwork...

we could today recognize as a stock market. The subscription terms of each stock purchase offered shareholders the option to transfer their shares to a...

items as well as some non-cash items like amortization of goodwill or stock option expenses. The most important thing to look for in the EPS figure is the...

company started offering 401(k) products. In 1984, it offered computerized stock trading. In 1997, Robert Pozen was named CEO. In 2001, Geode Capital Management...

symbols. The Dhaka Stock Exchange (DSE) (Bengali: ঢাকা স্টক এক্সচেঞ্জ Dhaka stôk ekschenj), located in Nikunja, Dhaka, is one of the two stock exchanges of...

option Binary option European option Interest rate floor Interest rate cap Bermudan option American option Quanto option Asian option Employee stock option...

The New York Stock Exchange Building (also NYSE Building) is the headquarters of the New York Stock Exchange (NYSE), located in the Financial District...