Essays about: "Share-based compensation"

Found 3 essays containing the words Share-based compensation.

  1. 1. Equity-Based Remuneration for Swedish CEO's

    University essay from Handelshögskolan i Stockholm/Institutionen för företagande och ledning

    Author : Mikael Ehne; [2013]
    Keywords : Executive Compensation; Long-Term Incentive Programs; Share-Based Remuneration; Agency Theory; Institutionalism;

    Abstract : This study examines the underlying reasons for observed relative differences in the use of equity-based remuneration for Swedish CEO's. Adopting a qualitative approach, the empirical foundation of the paper is interviews with key decision-makers in the area, namely directors of large public firms and institutional shareholder representatives. READ MORE

  3. 2. Determinants of Share-Based Compensation. Evidence from companies listed at the Stockholm Stock Exchange

    University essay from Göteborgs universitet/Graduate School

    Author : Fabiana Fritzen; Niuosha Khosravi Samani; [2010-06-22]
    Keywords : Share-based compensation; determinants; use; firms’ characteristics;

    Abstract : Background and problem: The role of Share-based compensation (SBC) has been discussed frequently. While there are many studies that consider positive role of SBC for alignment of agent and principal interests, many other authors believe in an opportunity for earnings management and misuse financial statements. READ MORE

  4. 3. Evaluating CEO Equity Based Compensation: The Challenge to value ESOs and its Cost for Investors

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Martin Green; Patrik Svederud; [2008]
    Keywords : Executive Stock options; CEO Renumeration; Disclosure rules;

    Abstract : 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