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Expensing the cost of executive option schemes : case studies in the Australian Healthcare Industry

Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/98936

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Title: Expensing the cost of executive option schemes : case studies in the Australian Healthcare Industry
Related: Journal of law and financial management, Vol. 2, No. 1 (2003), p.15-28
Related: http://www.mgsm.edu.au/wps/wcm/connect/7add8a80475257dd9ef4bee869ed1d25/JLFM_JSaiz.pdf?MOD=AJPERES
Publisher: Macquarie Graduate School of Management
Date: 2003
Author/Creator: Saiz, Jennifer
Description: This paper provides a contribution to the literature on executive share options by reporting the results of detailed case research conducted by the author in relation to two publicly listed Australian companies from the health / biotechnology sector. These sectors are chosen as the focus for the case studies reported in this article because of the relatively high degree of reliance placed by corporations within this sector of the economy on options as part of overall employee remuneration. The case studies demonstrate the material impact the inclusion of the cost of options would represent in relation to reported earnings were this to become a mandatory financial reporting requirement. The case studies also highlight the poor quality of disclosures being made in relation to options. It is concluded that significant reforms of reporting and disclosure policies would be beneficial.
Description: 14 page(s)
Resource Type: Journal Of Law And Financial Management Collection
Resource Type: journal article
Organisation: Macquarie University. Macquarie Graduate School of Management

Identifier: http://hdl.handle.net/1959.14/98936
Identifier: ISSN:1446-6899
Identifier: mq-20101101-113843
Language: eng
Rights: Publisher version archived with the permission of the publisher Macquarie Graduate School of Management, Macquarie University, NSW, Australia. This archived copy is available for individual, non-commercial use. Permission to use this version for other uses must be obtained from the publisher.
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