Executive options schemes - how much are they costing and what do they look like? | Macquarie University ResearchOnline

Home

Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/39872

33 Visitors

51 Hits

1 Downloads

File	Description	Size	Format
SOURCE1	Publisher version (open access)	464 KB	Adobe Acrobat PDF	View/Open

Title: Executive options schemes - how much are they costing and what do they look like?
Related: Journal of law and financial management, Vol. 4, Issue 2, p.38-42
Related: http://www.mgsm.edu.au/wps/wcm/connect/5aa4bd80479e63249a85dff62e67f7cc/jlfmnov05-Ford-Petty.pdf?MOD=AJPERES
Publisher: Macquarie Graduate School of Management
Date: 2005
Author/Creator: Ford, Guy W
Author/Creator: Petty, Richard M
Description: In this paper we provide an overview of empirical data relating to the use, scale and cost of executive options schemes in Australia. Our data is based on a sample of 100 large listed Australian corporations. Our data suggests that approximately 80% of large listed corporations in Australia presently employ executive options schemes, but that the size and cost of these schemes reduced significantly after 2000. We argue that this reflects the impact of increased public scrutiny over options schemes and the impending move in Australia towards a financial reporting regime in which treating the cost of options as an expense for the purposes of calculating annual profit and loss is mandatory.
Description: 5 page(s)
Resource Type: journal article
Resource Type: Journal Of Law And Financial Management Collection
Organisation: Macquarie University. Macquarie Graduate School of Management

Identifier: http://hdl.handle.net/1959.14/39872
Identifier: ISSN:1446-6899
Identifier: mq-rm-2005003217
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.
Full Text
Reviewed

Macquarie University ResearchOnline