Share-Based Payments: Concept, Scope, and Valuation Methodologies
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| Auteur: | |
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| Format: | artículo original |
| Statut: | Versión publicada |
| Date de publication: | 2010 |
| Description: | The constant evolution of business practice has caused that the companies’ managers and administrators, have chosen to create innovative options to interact with third parts. Therefore, equity options arise, turning out as an interesting option, not only to reward their employees and suppliers in an attractive and competitive form, as well as the opportunity to establish long term bonds, condition that finally turns out into the enterprise success. In fact, the equity options can be realized by a company, giving directly to its employees and suppliers stock options as a reward when objectives are accomplished. As it can be expected, this decision may vary according to the specific conditions settled between the parts, and can be as diverse as every company nature. Taking the above in consideration, this article pretends to approach the concept of equity options as well as reviewing the scope where is frequently used. As a complement, this article studies different models that an organization can use todetermine the financial cost incurred to apply this method. Subsequently, my study includes the analysis and evaluation of different schemes, offered to third parties for the future acquisition of its stocks. |
| Pays: | Portal de Revistas UCR |
| Institution: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Langue: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/8596 |
| Accès en ligne: | https://revistas.ucr.ac.cr/index.php/reconomicas/article/view/8596 |
| Mots-clés: | Acciones Opciones sobre acciones Modelos de valoración Empleados Proveedores Stock Equity options Capital assets Employees Suppliers |