Employee stock option plans (ESOPs)

Dr. Ida Bagus Putra Astika, SE, M.Si., Ak. CA, Ida Bagus Putra Astika (2006) Employee stock option plans (ESOPs). AUDI Jurnal Akuntansi dan Bisnis, 1 (1). ISSN 1907-3771

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Executive and employee stock option plans (ESOPs) is a kind of compensation program related to stock ownweship for both executive and employee through issuing option, Equity instrument which is given to employees as a return is measured and recognized by fair value of that equity instrument, the fair value of equity instrument can be calculated by its net value, that is fair value minus paid-value by employees. IAI requests all entities to recognize employee stock option as a cost, except fail-executed option. Companies adopt that program to provide incentives that consist of many objectives, they are to overcome agency problem, to decrease agency cost, to improve company performance, to increase the value of the firm, to gather loan from bank, to decrease income taxes, and to gather more fund from public.

Keywords: Option program, compensation, fair value, and paid-value

Item Type: Article
Subjects: L Education > L Education (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Education
Depositing User: USDI USDI Universitas Udayana
Date Deposited: 20 Jul 2020 12:24
Last Modified: 20 Jul 2020 12:24
URI: https://erepo.unud.ac.id/id/eprint/6532

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