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Corporate board members, including compensation and audit committee members, who themselves could be subject to investigation into backdating, may look to CFOs and senior finance executives to organize internal audits of stock option award policies and review accounting methodology.
422(a)(2) states that the employee must have been an employee beginning on the date that the option was granted and up to three months prior to exercising the option.
To estimate the fair value of employee options, companies must use an option-pricing model such as Black-Scholes-Merton or lattice.
Under FAS 123(R), the fair value of a stock option is based on observable market prices, if they exist.
Don Faurot, then coaching at the Iowa Pre-Flight School in Des Moines, decided to utilize the option as the focal point of his Split-T offense.
Managing risk for opportunity increasingly involves investment timing and options thinking.
Microsoft's recent decision to replace options with restricted stock overturns a host of market myths and paves the way for new thinking about incentives.
In the lingo of the options market, it was "out of the money," or worthless, since investors would not exercise an option to buy shares at $140 when those shares could be acquired for $139.
For an option to qualify as an ISO, the exercise price cannot be less than the fair market value of the stock at the time the option is granted.
31 /PRNewswire/ -- The Chicago Board Options Exchange (CBOE) today filed with the Securities and Exchange Commission (SEC) to create Flexible Exchange Options (FLEX Options) -- an exchange traded alternative for institutional users of the over-the-counter (OTC) options market.
The Tax Court characterized this arrangement as an option to sell a mortgage loan in form; using a formula to compute the loan purchase price did not change this result.
A lattice model assumes the price of stock underlying an option follows a binomial distribution, a type of probability distribution in which the underlying event has only one of two possible outcomes.
CEO pay critics love to attack option mega-grants, frequently defined as an award with a grant value (exercise price times number of shares) of at least 300 percent of the CEO's base salary.
It all must start with the QB making the correct option read on the LOS