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21.918  Articles
1 of 2.193 pages  |  10  records  |  more records»
 Artigo sobre a incidência de tributos no fornecimento de benefícios de stock options no Brasil, com inclusão de quadro resumo da pesquisa dos ultimos tres anos e meio de decisões do CARF nos litígios sobre o tema.  A conclusão demonstra qual a ... see more

This paper aims to analyze how Growth Opportunities can influence the relationship between Employee Stock Options Plans (ESOP) and company development. The theoretical line of this study comes from the search to mitigate agency conflicts, thus mechanisms ... see more

This paper aims to analyze how Growth Opportunities can influence the relationship between Employee Stock Options Plans (ESOP) and company development. The theoretical line of this study comes from the search to mitigate agency conflicts, thus mechanisms ... see more

This work investigates the effects of Employee Stock Options Plans (ESOP) on the value of companies in the Brazilian Stock Exchange (BM&FBOVESPA). An ESOP is a mechanism of variable compensation, generally offered to executives, having the alignment of in... see more

This paper aims to verify market reactions to Employee Stock Options Plans (ESOP) proposals and awards in the Brazilian Stock Exchange from July 1994 to March 2007. In order to achieve such objective, event studies methodology was applied and the original... see more

The purpose of this research was to test the accuracy of GARCH Option Model forpricing stock option contracted on Astra International, BCA, Indofood and Telkom when barrierexisted at The Indonesia Stock Exchange. Utilizing intraday stock movement and stoc... see more

AbstractThis research aims  to examine the influence of leverage, financial distress, and growth options on probability of the corporations to execute hedging activities using derivative instruments.The population of this research consist of non fina... see more

Limited liability company (Ltd) based on a contract cooperative relationship which is the basis of agency theory with the risk of conflict. The solution to minimize is the employee stock ownership program with the Employee Stock Option Plan (ESOP) strateg... see more

The purpose of this study was to obtain empirical evidence of leverage ability to moderate the effect of ESOP on earnings management. The population in this study were companies that registered their shares on the Indonesia Stock Exchange in 2012-2016. Th... see more

1 of 2.193 pages  |  10  records  |  more records»