Stock Options and the New Rules of Corporate Accountability [electronic resource] : Measuring, Managing, and Rewarding Executive Performance

Format:

Book

Author/Creator:

Delves, Donald P.

Language:

English

Subjects (All):

Accounting--Standards--United States.

Compensation management--United States--Accounting.

Corporations--United States--Accounting.

Employee fringe benefits--United States--Accounting.

Employee stock options--United States--Accounting.

Employee stock options--United States.

Executives--Salaries, etc. -- United States--Accounting.

Executives--Salaries, etc. -- United States.

Executives--Salaries, etc--United States.

Executives.

Employee stock options--Accounting--Salaries, etc--United States.

Employee stock options.

Executives--Accounting--United States.

Employee stock options--Accounting--United States.

Employee fringe benefits--Accounting--United States.

Employee fringe benefits.

Compensation management--Standards--United States.

Compensation management.

Accounting--United States.

Accounting.

Corporations--United States.

Corporations.

Local Subjects:

Accounting--Standards--United States.

Compensation management--United States--Accounting.

Corporations--United States--Accounting.

Employee fringe benefits--United States--Accounting.

Employee stock options--United States--Accounting.

Employee stock options--United States.

Executives--Salaries, etc. -- United States--Accounting.

Executives--Salaries, etc. -- United States.

Physical Description:

1 online resource (186 p.)

Edition:

2nd ed.

Place of Publication:

Scottsdale : WorldatWork Press, 2006.

Language Note:

English

Summary:

This second edition of Stock Options and the New Rules of Corporate Accountability examines the hot-button issue of executive compensation and proposes new methodologies and techniques for better aligning stock options, performance rewards and accounting.First published by McGraw-Hill in the fall of 2003, this new edition has been re-examined and updated to include the implications of regulatory changes instituted by the Financial Accounting Standards Board.Author Don Delves, an executive compensation authority, describes the importance and history of the stock option expensing issue and puts

Contents:

Acknowledgments; Foreword; A Conversation with Paul Volcker, Former Federal Reserve Chairman; Introduction; Part I: Executive Compensationand Stock Option Reform; Chapter 1: A Cautionary Tale; Chapter 2: Sources of the Problem; Chapter 3: The Accounting Story; Part II: A MeaningfulExpense for Options; Chapter 4: FAS 123R: What It Isand How It Came to Be; Chapter 5: FAS 123R: The Good, the Bad and the Unfinished; Chapter 6: Corporate Governance and Compensation; Chapter 7: Making Options Performance-Based; Chapter 8: Designing a Balanced Incentive Portfolio

Chapter 9: Healthy Employee-Employer Contracts for Public and Private CompaniesChapter I0: Restoring Corporate Integrity; Chapter 11: A Vision for the Future

Notes:

Description based upon print version of record.

ISBN:

1-57963-273-4

OCLC:

609856283