Essays about: "Employee stock options"
Showing result 1 - 5 of 6 essays containing the words Employee stock options.
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1. Factors influencing the share repurchase decision : A look into Nordic firms
University essay from Umeå universitet/FöretagsekonomiAbstract : This thesis investigates the relationship between share repurchase decisions and severalfinancial variables the year before. We link financial theories such as signaling,substitution, leverage, excess capital, corporate governance, employee stock option, andlegitimacy theory to this relationship and create a hypothesis to test in a quantitative study. READ MORE
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2. Cross-border taxation of employee stock options - Is the Swedish Supreme Administrative Court’s ruling in case 1480-15 and 1483-15 regarding taxation of employee stock options supported by the case law provided by the European Court of Justice?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The aim of this thesis is to present issues related to cross-border taxation of employee stock options and critically inquiring whether the Swedish Supreme Administrative Court’s reasoning about comparable situations in the two rulings concerning taxation of stock options is supported by ECJ case law. On 4th of November 2015, the Supreme Administrative Court in Sweden issued two rulings concerning taxation of foreign earned income from employee stock option and share programs that was earned before the employee moved to Sweden and became a Swedish tax resident, but was actually paid to the employee after that point. READ MORE
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3. How do Companies Reward their Employees
University essay from KTH/Industriell ekonomi och organisation (Avd.)Abstract : This study is unique considering the location (Africa) and the industrial setting (Gold Mining) from which the research was studied as reward systems had mostly been studied in the North-American and European settings. Thus, the study considered rewards from the perspective of the African and its natural resource industries such as the gold mining industry. READ MORE
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4. The relationship between employee stock option grants and share price on the Swedish market
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Since January 1st 2005, Swedish firms listed on the OMX Stockholm exchange are required to recognize expenses related to employee stock option programs. In this paper, we examine the relationship between a firm's market value of equity per share and the fair value of newly granted employee stock options, disclosed under the IFRS 2, for a sample of firms listed on the OMX Stockholm exchange. READ MORE
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5. Evaluating CEO Equity Based Compensation: The Challenge to value ESOs and its Cost for Investors
University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiAbstract : In this thesis we examine how information about the CEO’s stock-based compensation is disclosed in the annual reports of public Swedish companies and if this information is good enough to evaluate the shareholders cost of these compensation packages. A thorough survey is conducted and a valuation model for employee stock options is described and exemplified with cases. READ MORE
