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Journal articles on the topic 'Stock option practice'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Shinozaki, Shinya, Hiroshi Moriyasu, and Konari Uchida. "Shareholder Composition and Managerial Compensation." Journal of Financial and Quantitative Analysis 51, no. 5 (2016): 1719–38. http://dx.doi.org/10.1017/s0022109016000636.

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Stock options are used only sparingly in Japan. Japanese firms are more likely to adopt new stock option plans when they are more (less) owned by arms-length investors (stable and controlling shareholders). Those firms have significantly more independent boards and pay higher dividends surrounding the adoption year than their industry peers. These results suggest that firms adopting stock options endeavor to meet demands for good governance practice from arms-length shareholders and to follow good governance practices in other dimensions. The coexistence of arms-length, stable, and controlling

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Seamer, Michael, and Adrian Melia. "Remunerating non-executive directors with stock options: who is ignoring the regulator?" Accounting Research Journal 28, no. 3 (2015): 251–67. http://dx.doi.org/10.1108/arj-12-2013-0092.

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Purpose – This paper aims to investigate the incidence of remunerating Australian Securities Exchange (ASX)-listed non-executive directors (NEDs) with options and to determine whether companies that fail to adhere to NED remuneration recommendations share a common corporate governance profile. Despite corporate regulators condemning the practice of remunerating NEDs with stock options, there is a paucity of evidence regarding its prevalence in Australia. Design/methodology/approach – Focusing on ASX400 companies during 2008, a series of hypotheses relating NED stock option remuneration and cor

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Lew, Albert Y., and Joseph F. Schirger. "Accounting For Employee Stock Options As Contingencies." Journal of Applied Business Research (JABR) 10, no. 1 (2011): 19. http://dx.doi.org/10.19030/jabr.v10i1.5959.

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<span>The accounting profession has long attempted to improve the disclosure of compensatory stock option information in financial reporting. While evidence of inconsistent practice has been publicized and acknowledged, suggestions for readjustment center largely around technicalities. The purpose of this article is to: (1) identify the inherent weakness of existing accounting principles on stock options, and (2) propose a new framework to account for employee stock options so that conflicting issues can be resolved in theory as well as in accounting practice.</span>

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EKSTRÖM, ERIK, and JOHAN TYSK. "OPTIONS WRITTEN ON STOCKS WITH KNOWN DIVIDENDS." International Journal of Theoretical and Applied Finance 07, no. 07 (2004): 901–7. http://dx.doi.org/10.1142/s0219024904002694.

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There are two common methods for pricing European call options on a stock with known dividends. The market practice is to use the Black–Scholes formula with the stock price reduced by the present value of the dividends. An alternative approach is to increase the strike price with the dividends compounded to expiry at the risk-free rate. These methods correspond to different stock price models and thus in general give different option prices. In the present paper we generalize these methods to time- and level-dependent volatilities and to arbitrary contract functions. We show, for convex contra

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Mohliver, Aharon. "How Misconduct Spreads: Auditors’ Role in the Diffusion of Stock-option Backdating." Administrative Science Quarterly 64, no. 2 (2018): 310–36. http://dx.doi.org/10.1177/0001839218763595.

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I study the role of external auditors in the diffusion of stock-option backdating in the U.S. to explore the role of professional experts in the diffusion of innovative practices that subvert stakeholders’ interests. Practices that are eventually accepted as misconduct may emerge as liminal practices—ethically and legally questionable but not clearly illegitimate or outlawed—and not be categorized as misconduct until social control agents notice, scrutinize, and react to them. I examine how the role of external auditors in the diffusion of stock-option backdating changed as the practice shifte

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Xu, Liu. "The application of the improved option parity arbitrage model in SSE 50ETF option." E3S Web of Conferences 233 (2021): 01169. http://dx.doi.org/10.1051/e3sconf/202123301169.

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The SSE 50ETF option is China's first stock index option product launched in 2015. For a number of reasons, the options market can sometimes create arbitrage opportunities. Based on the theory of option parity arbitrage and taking into account the transaction costs, this paper explores effective options arbitrage strategies and practices them. Based on the theory of option parity arbitrage and taking into account the transaction costs, this paper establishes an effective option arbitrage strategy model and puts it into practice. The results show that there are indeed arbitrage opportunities in

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HENDERSON, VICKY, JIA SUN, and A. ELIZABETH WHALLEY. "THE VALUE OF BEING LUCKY: OPTION BACKDATING AND NONDIVERSIFIABLE RISK." International Journal of Theoretical and Applied Finance 24, no. 04 (2021): 2150023. http://dx.doi.org/10.1142/s0219024921500230.

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The practice of executives influencing their option compensation by setting a grant date retrospectively is known as backdating. Since executive stock options are usually granted at-the-money, selecting an advantageous grant date to coincide with a low stock price will be valuable to an executive. Empirical evidence shows that backdating of executive stock option grants was prevalent, particularly at firms with highly volatile stock prices. Executives who have the opportunity to backdate should take this into account in their valuation. We quantify the value to a risk averse executive of a luc

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Kalra, Neha, and Dr Rajesh Bagga. "A Review of Employee Stock Option Plans: Panacea or Pandora’s Box for Firm Performance." International Journal of Management Excellence 10, no. 1 (2017): 1201–7. http://dx.doi.org/10.17722/ijme.v10i1.949.

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Employee stock option Plans (ESOPs) have gathered enormous attention in recent decades and have become the most controversial component of the compensation package. Organizations around the globe have been using ESOPs to compensate their employees at managerial and non-managerial levels. While traditionally the stock options were reserved for top management employees, lately there has been strong growth of broad-based plans primarily to increase firm value. Recent literature examining the effects of broad-based stock options are not limited to executive but available for all employees (Core an

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Schoenmakers, John G. M., and Peter E. Kloeden. "Robust option replication for a Black-Scholes model extended with nondeterministic trends." Journal of Applied Mathematics and Stochastic Analysis 12, no. 2 (1999): 113–20. http://dx.doi.org/10.1155/s104895339900012x.

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Statistical analysis on various stocks reveals long range dependence behavior of the stock prices that is not consistent with the classical Black and Scholes model. This memory or nondeterministic trend behavior is often seen as a reflection of market sentiments and causes that the historical volatility estimator becomes unreliable in practice. We propose an extension of the Black and Scholes model by adding a term to the original Wiener term involving a smoother process which accounts for these effects. The problem of arbitrage will be discussed. Using a generalized stochastic integration the

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Athar, Mahmood. "Employee Stock Option Plans: A Meta-Analysis (Understanding Impact of Esops Through Literature)." Studies in Business and Economics 15, no. 1 (2020): 100–114. http://dx.doi.org/10.2478/sbe-2020-0009.

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AbstractThe usage of psychological ownership as an HR practice has been of a relatively recent origin. It is fast being recognized as a useful tool in the area of human resource management. Employee Stock Option Plans are being used as a technique to propagate psychological ownership and gain many advantages including a competitive edge. This paper explores the available literature on psychological ownership in general and Employee Stock Option plans in particular over a thirty year period from 1988 till 2018. An attempt has been made to integrate all matter into a theoretical model indicating

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Deng, Guohe. "Option Pricing under Two-Factor Stochastic Volatility Jump-Diffusion Model." Complexity 2020 (September 1, 2020): 1–15. http://dx.doi.org/10.1155/2020/1960121.

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Empirical evidence shows that single-factor stochastic volatility models are not flexible enough to account for the stochastic behavior of the skew, and certain financial assets may exhibit jumps in returns and volatility. This paper introduces a two-factor stochastic volatility jump-diffusion model in which two variance processes with jumps drive the underlying stock price and then considers the valuation on European style option. We derive a semianalytical formula for European vanilla option and develop a fast and accurate numerical algorithm for the computation of the option prices using th

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Chung, Jay M., and Jae Keun Kim. "The KOSPI200 Index Option Trading Behavior and Performance of Individual Investors." Journal of Derivatives and Quantitative Studies 13, no. 1 (2005): 99–127. http://dx.doi.org/10.1108/jdqs-01-2005-b0005.

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We examine the argument of the Financial Supervisory Service that the behavior of the Individual Investors to buy an out-of-the-money option is excessively speculative. The FSS reported that the individual investors incurred huge losses in the trading of KOSPI200 index options for the years 2002 and 2003. But since the sample period is relatively short, the argument does not seem fully convincing. Using a longer period data from July 1997 to December 2003, we reconfirm the huge losses of the Individual investors and also find that a tendency of individual investors losing money in association

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Ritter, Jay R. "Forensic Finance." Journal of Economic Perspectives 22, no. 3 (2008): 127–47. http://dx.doi.org/10.1257/jep.22.3.127.

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During popular prime-time television shows, forensic investigators use specialized but wide-ranging scientific knowledge of chemical trace evidence, bacteria, DNA, teeth, insects, and other specialties to collect and sift evidence of possible crimes. In economics and finance, forensic investigators apply their own specialized knowledge of prices, quantities, timing, and market institutions—and sometimes discover or substantiate evidence that is used by regulatory or criminal enforcement agencies. In this article, I will discuss four recent topics in forensic finance, all of which have attracte

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Ning, Zhang. "Research about Option’s Risk and Price in China Stock Market Based on Non-Linear HHT Signal Analysis in Matlab." Applied Mechanics and Materials 20-23 (January 2010): 931–35. http://dx.doi.org/10.4028/www.scientific.net/amm.20-23.931.

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In the paper, we introduce the new signal processing method HHT into the option price. HHT method is used to simulation and computing the volatility of price. And the result can work with BS-models or H-W model. In practice, the result is very good, especially for the option price in the rising market like China. The paper also gives the results based on the traditional methods including GARCH, EGARCH, GJR and so on. The comparison is obvious and HHT is new good choice. The data is from China stock market up to 10/12/2009.

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Kumar, P., Y. Fukahori, A. G. Thomas, and J. J. C. Busfield. "Recycled Rubber: The Rubber Granulate - Virgin Rubber Interface." Rubber Chemistry and Technology 80, no. 1 (2007): 24–39. http://dx.doi.org/10.5254/1.3548167.

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Abstract Reusing granulates derived from old tire stock and other sources in high tech engineering applications is still considered a high risk option. In addition to ensuring that the granulates are correctly identified, it is important to know how the incorporation of these materials alters the intrinsic flaw size of a finished product and to see how much the strength of the interface between these materials and the virgin materials compares to the basic strength of the virgin stock and the granulates. This paper explores possible techniques that can examine both properties so that an inform

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Carberry, Edward J., and Brayden G. King. "Defensive Practice Adoption in the Face of Organizational Stigma: Impression Management and the Diffusion of Stock Option Expensing." Journal of Management Studies 49, no. 7 (2012): 1137–67. http://dx.doi.org/10.1111/j.1467-6486.2012.01075.x.

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LUONG, CHUONG, and NIKOLAI DOKUCHAEV. "ANALYSIS OF MARKET VOLATILITY VIA A DYNAMICALLY PURIFIED OPTION PRICE PROCESS." Annals of Financial Economics 09, no. 03 (2014): 1450006. http://dx.doi.org/10.1142/s2010495214500067.

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The paper studies methods of dynamic estimation of volatility for financial time series. We suggest to estimate the volatility as the implied volatility inferred from some artificial "dynamically purified" price process that in theory allows to eliminate the impact of the stock price movements. The complete elimination would be possible if the option prices were available for continuous sets of strike prices and expiration times. In practice, we have to use only finite sets of available prices. We discuss the construction of this process from the available option prices using different methods

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Ahmadpour, Ahmad. "The Improvement of Governance Decision Making Using XBRL." International Journal of E-Business Research 7, no. 2 (2011): 11–18. http://dx.doi.org/10.4018/jebr.2011040102.

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eXtensible Business Reporting Language (XBRL) has the potential to influence users’ processing of financial information and their judgments and decisions. XBRL is an eXtensible Markup Language (XML)-based language, developed specifically for financial reporting. XBRL, as a search-facilitating technology, contributes to direct searches and simultaneous presentation of related financial statement, and facilitates processing footnote information which could help financial statements’ users. XBRL is more than a distribution mechanism for data or facilitating technology. XBRL has the potential to s

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önalan, ömer. "Time-changed generalized mixed fractional Brownian motion and application to arithmetic average Asian option pricing." International Journal of Applied Mathematical Research 6, no. 3 (2017): 85. http://dx.doi.org/10.14419/ijamr.v6i3.7688.

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In this paper we present a novel model to analyze the behavior of random asset price process under the assumption that the stock price pro-cess is governed by time-changed generalized mixed fractional Brownian motion with an inverse gamma subordinator. This model is con-structed by introducing random time changes into generalized mixed fractional Brownian motion process. In practice it has been observed that many different time series have long-range dependence property and constant time periods. Fractional Brownian motion provides a very general model for long-term dependent and anomalous dif

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Abelev, O. A., M. M. Vinogradova, and M. G. Nersesyan. "Expert Study of the Execution of the Terms of an Investment Life Insurance Contract." Theory and Practice of Forensic Science 16, no. 1 (2021): 78–91. http://dx.doi.org/10.30764/1819-2785-2021-1-78-91.

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A significant decrease in bank deposits’ profitability forces citizens to look for more profitable investment options, including purchasing various financial products. One such product is an investment life insurance contract. However, investors’ expectations are not always fully met since dealing with financial instruments, such as options, requires a certain of financial literacy, understanding of the futures stock market’s organization and functioning. Arising disputes are often resolved in court. To obtain answers to economical questions, a forensic examination is appointed and carried out

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Burtnyak, Ivan, and Anna Malytska. "The evaluation of derivatives of double barrier options of the Bessel processes by methods of spectral analysis." Investment Management and Financial Innovations 14, no. 3 (2017): 126–34. http://dx.doi.org/10.21511/imfi.14(3).2017.12.

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The paper deals with the spectral methods to calculate the value of the double barrier option generated by the Bessel diffusion process. This technique enables us to calculate the option price in the form of a Fourier-Bessel series with the corresponding ratio. The autors propose a simple method to estimate options using the Green’s expansion function for boundary value problem for a singular parabolic equation. Thus, the accuracy of the estimation coincides with the accuracy of the convergence of the Fourier-Bessel series. In this paper, the authors use the spectral theory to calculate the pr

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Bird, D. N., M. Kunda, A. Mayer, B. Schlamadinger, L. Canella, and M. Johnston. "Incorporating changes in albedo in estimating the climate mitigation benefits of land use change projects." Biogeosciences Discussions 5, no. 2 (2008): 1511–43. http://dx.doi.org/10.5194/bgd-5-1511-2008.

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Abstract. Some climate scientists are questioning whether the practice of converting of non-forest lands to forest land (afforestation or reforestation) is an effective climate change mitigation option. The discussion focuses particularly on areas where the new forest is primarily coniferous and there is significant amount of snow since the increased climate forcing due to the change in albedo may counteract the decreased climate forcing due to carbon dioxide removal. In this paper, we develop a stand-based model that combines changes in surface albedo, solar radiation, latitude, cloud cover a

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Samsa, Greg. "A Primer on Pumping and Dumping: How Hedge Funds Do It and How Others Might Profit." Archives of Business Research 9, no. 8 (2021): 175–80. http://dx.doi.org/10.14738/abr.98.10747.

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Pumping and dumping occurs when the price of a stock is artificially inflated and then drops. Here, we illustrate how hedge funds can accomplish pumping and dumping, and argue why this strategy is likely to be successful for them. We illustrate why writing a short-term in-the-money covered call option might constitute an informed speculation when pumping and dumping is suspected. In contradistinction to the usual practice, estimating the returns of a strategy which is based upon the predictable characteristics of pumping and dumping would be best tested prospectively, and social media communit

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Xiao, Shuang, Guo Li, and Yunjing Jia. "Estimating the Constant Elasticity of Variance Model with Data-Driven Markov Chain Monte Carlo Methods." Asia-Pacific Journal of Operational Research 34, no. 01 (2017): 1740009. http://dx.doi.org/10.1142/s0217595917400097.

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The constant elasticity of variance (CEV) model is widely studied and applied for volatility forecasting and optimal decision making in both areas of financial engineering and operational management, especially in option pricing, due to its good fitting effect for the volatility process of various assets such as stocks and commodities. However, it is extremely difficult to conduct parameter estimation for the CEV model in practice since the precise likelihood function cannot be derived. Motivated by the gap between theory and practice, this paper initiatively applies the Markov Chain-Monte Car

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Duppati, Geeta, Anoop S. Kumar, Frank Scrimgeour, and Leon Li. "Long memory volatility in Asian stock markets." Pacific Accounting Review 29, no. 3 (2017): 423–42. http://dx.doi.org/10.1108/par-02-2016-0009.

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Purpose The purpose of this paper is to assess to what extent intraday data can explain and predict long-term memory. Design/methodology/approach This article analysed the presence of long-memory volatility in five Asian equity indices, namely, SENSEX, CNIA, NIKKEI225, KO11 and FTSTI, using five-min intraday return series from 05 January 2015 to 06 August 2015 using two approaches, i.e. conditional volatility and realized volatility, for forecasting long-term memory. It employs conditional-generalized autoregressive conditional heteroscedasticity (GARCH), i.e. autoregressive fractionally integ

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Plyusnina, Ekaterina, and Vera Akristiniy. "Repair strategy for housing stock engineering systems to improve energy efficiency." E3S Web of Conferences 244 (2021): 05023. http://dx.doi.org/10.1051/e3sconf/202124405023.

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The article discusses problems of current interest concerning the housing and utility sector associated with increasing the level of comfort of living by constantly improving measures for carrying out planned and un-scheduled repairs and surveys. This work provides a methodology for justi-fying the choice of a repair strategy for engineering systems of water sup-ply and sewerage in the process of operating the housing stock, the imple-mentation of which will contribute to the timely and rational repairs and inspections of buildings engineering systems. This will allow systematical-ly eliminati

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Li, Pengshi, Yan Lin, and Yuting Zhong. "Patterns of 50 ETF Options Implied Volatility in China: On Implied Volatility Functions." E+M Ekonomie a Management 24, no. 1 (2021): 135–45. http://dx.doi.org/10.15240/tul/001/2021-1-009.

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The aim of this study is to examine the volatility smile based on the European options on Shanghai stock exchange 50 ETF. The data gives evidence of the existence of a well-known U-shaped implied volatility smile for the SSE 50 ETF options market in China. For those near-month options, the implied volatility smirk is also observed. And the implied volatility remains high for the short maturity and decreases as the maturity increases. The patterns of the implied volatility of SSE 50 ETF options indicate that in-the-money options and out-of-the-money options are more expensive relative to at-the

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Griekspoor, Andre, and Egbert Sondorp. "Enhancing the Quality of Humanitarian Assistance: Taking Stock and Future Initiatives." Prehospital and Disaster Medicine 16, no. 4 (2001): 209–15. http://dx.doi.org/10.1017/s1049023x00043326.

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AbstractDuring the last five years, the debate on the performance of humanitarian assistance has intensified. The motivation to “do better” has come both from within the humanitarian agencies as well as from pressure exerted by the donors and the media. Paradoxically, until now, the voice of those who are to benefit from this assistance has not been heard.This paper is an overview of the most important initiatives to increase the quality of humanitarian assistance. The introduction of the logical framework and the increasing body of knowledge made available through guidelines have improved pro

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Allio, Robert J. "Learning to be a leader." Strategy & Leadership 44, no. 4 (2016): 3–9. http://dx.doi.org/10.1108/sl-06-2016-0041.

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Purpose The author believes it is possible to select a better strategy for improving leadership effectiveness. His hypothesis: although leadership cannot be taught, paradoxically, leadership can be learned. Design/methodology/approach The playbook for developing potential leaders comprises these three elements: Establish a leadership identity and persona. Acquire relevant leadership knowledge and skills. Practice acts of leadership. Findings We preach the need for moral leaders, but in pursuit of maximizing shareholder returns and stock option bonuses for CEOs society embraces rogues and celeb

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Fayzulin, A. K., Aleksandr E. Mashkov, S. M. Sharkov, et al. "A TREATMENT OPTION FOR THE DISTAL FORM OF HYPOSPADIA WITH THE USE OF F-II TECHNIQUES (HODGSON-II MODIFICATION)." Russian Journal of Pediatric Surgery 22, no. 1 (2018): 9–12. http://dx.doi.org/10.18821/1560-9510-2018-22-1-9-12.

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Introduction. At the moment present, the problem of choosing the method of correction of distal hypospadias due to persistent numerous postoperative complications has not been completely solved. The most frequent complications are fistulas, stenoses and lysis of neo-urethra. Distal hypospadias is divided into distal stem, coronary and capitate. Features of the anatomical structure of the head, prep and meatus in children with hypospadia are often explained by a deficit of plastic material, which can lead to mistakes in the choice of the method of urethroplasty. The current principles of plasti

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CARR, PETER, and WIM SCHOUTENS. "HEDGING UNDER THE HESTON MODEL WITH JUMP-TO-DEFAULT." International Journal of Theoretical and Applied Finance 11, no. 04 (2008): 403–14. http://dx.doi.org/10.1142/s0219024908004865.

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In this paper, we will explain how to perfectly hedge under Heston's stochastic volatility model with jump-to-default, which is in itself a generalization of the Merton jump-to-default model and a special case of the Heston model with jumps. The hedging instruments we use to build the hedge will be as usual the stock and the bond, but also the Variance Swap (VS) and a Credit Default Swap (CDS). These instruments are very natural choices in this setting as the VS hedges against changes in the instantaneous variance rate, while the CDS protects against the occurrence of the default event. First,

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HIN, LIN-YEE, and NIKOLAI DOKUCHAEV. "SHORT RATE FORECASTING BASED ON THE INFERENCE FROM THE CIR MODEL FOR MULTIPLE YIELD CURVE DYNAMICS." Annals of Financial Economics 11, no. 01 (2016): 1650004. http://dx.doi.org/10.1142/s2010495216500044.

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In this paper, we propose a strategy to extract the information on the market participants’ expectation of the future short rate from the cross-sectional zero coupon bond prices. In line with the current market practice of building different yield curves for different tenors, we construct multiple one-factor short rate processes to pin down the salient features of the yield curve at different tenors. We represent this information in the form of the Cox–Ingersoll–Ross model implied parameters, and show that this information can be used to forecast the future short rate. This approach of represe

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Dalton, Dan R., and Catherine M. Daily. "Director Stock Compensation: An Invitation to a Conspicuous Conflict of Interests?" Business Ethics Quarterly 11, no. 1 (2001): 89–108. http://dx.doi.org/10.2307/3857871.

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Abstract:While many aspects of stock and option based compensation for corporate officers remain controversial, we suggest that the growing trend for similar practices in favor of boards of directors will prove to be even more contentious. High-ranking corporate managers do not set their own salaries nor authorize their own stock options. By contrast, boards of directors do, in fact, set their own compensation packages. Other potential conflicts of interest include setting option performance targets, stock buybacks, stock option resets and reloads, consolidations (mergers and acquisitions), an

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Dhankar, Raj S., and Madhumita Chakraborty. "Non-linearities and GARCH Effects in the Emerging Stock Markets of South Asia." Vikalpa: The Journal for Decision Makers 32, no. 3 (2007): 23–38. http://dx.doi.org/10.1177/0256090920070303.

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Up to the beginning of the last decade, financial economics was dominated by linear paradigm, which assumed that economic time series conformed to linear models or could be wellapproximated by a linear model. However, there is increasing evidence that asset returns may be better characterized by a model which allows for non-linear behaviour. Though more efforts are now being directed towards the Asian stock markets in the light of their increasing importance to the investment world and the world economy, there is an extremely sparse literature, which utilizes recent advances in non-linear dyna

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Davids, Matthew S., Anuja Chatterjee, Arliene Ravelo, et al. "Cost-Effectiveness of a 12-Month Fixed Duration of Venetoclax in Combination with Obinutuzumab in First-Line Chronic Lymphocytic Leukemia in the United States." Blood 134, Supplement_1 (2019): 4741. http://dx.doi.org/10.1182/blood-2019-123706.

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INTRODUCTION: Historically chemoimmunotherapy has been the standard of care in the treatment of first-line (1L) chronic lymphocytic leukemia (CLL). More recently several effective oral targeted agents, such as ibrutinib-based regimens, have provided effective chemotherapy-free treatment options in CLL. However, these therapies require continuous treatment until disease progression. Recently FDA approved (May 2019), venetoclax plus obinutuzumab (VenG) is a highly effective chemotherapy-free therapy that is used over a 12-month fixed treatment duration (Fischer et al, N Eng J Med 2019). The obje

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Badura, Peter, Lenka Kalusová, Miroslav Kmeťkoc, Mariana Sedliačiková, and Katarína Vavrová. "Precious metals market in the new millennium." Global Journal of Business, Economics and Management: Current Issues 8, no. 2 (2018): 61–66. http://dx.doi.org/10.18844/gjbem.v8i2.3503.

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In the ever-changing investment environment it is not easy to find a relatively safe investment option. That is the reason why a large part of investors (respective both, the financial science as well as the financial practice) is increasingly concerned with the benefits and risks of investing into precious metals. The aim of this paper was to find out how the prices of gold, silver, platinum and palladium have been behaving in the last 15 years, from January 2001 to December 2015. The prices of selected precious metals, their cross-correlation and their volatility in the last millennium as we

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Zorell, Carolin V. "Nudges, Norms, or Just Contagion? A Theory on Influences on the Practice of (Non-)Sustainable Behavior." Sustainability 12, no. 24 (2020): 10418. http://dx.doi.org/10.3390/su122410418.

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‘Nudging’ symbolizes the widespread idea that if people are only provided with the ‘right’ options and contextual arrangements, they will start consuming sustainably. Opposite to this individual-centered, top-down approach stand observations highlighting the ‘contagiousness’ of thoughts, emotions, and behaviors of reference groups or persons present in a decision-context. Tying in these two lines, this paper argues that nudging may sound promising and easily applicable, yet the social dynamics occurring around it can easily distort or nullify its effects. This argument stems from empirical evi

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Weiden, Kathleen, and Jane Mooney. "New economy versus old economy firms: the use of stock options and retirement plans for non-executive employees." Corporate Ownership and Control 7, no. 3 (2010): 159–72. http://dx.doi.org/10.22495/cocv7i3c1p1.

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Human resources and financial economics research suggests that a distinguishing feature of new economy firms is their use of stock options to attract, retain, and compensate employees. Previous research has examined the relationship between the granting of stock options and the use of alternate deferred pay mechanisms (defined benefit and defined contribution pension plans) for non-executive employees. This paper brings these research streams together, examining whether the option granting behavior of new and old economy firms is differentially impacted by the use of these other deferred pay p

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Latremouille-Viau, Dominick, Annie Guerin, Patrick Gagnon-Sanschagrin, Katherine Dea, Benjamin Cohen, and George J. Joseph. "Reduction in Healthcare Resource Utilization and Costs in Patients with Chronic Myeloid Leukemia (CML) with Better Adherence to Tyrosine Kinase Inhibitors (TKIs) and Increased Molecular Monitoring Frequency." Blood 128, no. 22 (2016): 2398. http://dx.doi.org/10.1182/blood.v128.22.2398.2398.

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Abstract Background: More frequent molecular monitoring (qPCR tests) and higher adherence to TKIs in the management of CML have been associated with better clinical and economic outcomes. In addition, more frequent qPCR tests have been associated with better adherence to TKIs. This study estimated the overall impact of more frequent qPCR tests on healthcare resource utilization(HRU) and costs, stratified by direct (impact of qPCR test frequency on HRU and costs) and indirect (through adherence to TKIs) impacts. Methods: Adult patients newly diagnosed with CML who started first-line therapy wit

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Balsam, Steven, and Wonsun Paek. "Insider Holding Requirements, Stock Options, and Stock Appreciation Rights." Journal of Accounting, Auditing & Finance 16, no. 3 (2001): 227–48. http://dx.doi.org/10.1177/0148558x0101600305.

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This study examines how a Securities and Exchange Commission rule change affected the design of executive compensation contracts. It shows that a change in insider holding requirements for employee stock options led to a widespread decrease in the use of stock appreciation rights. Further, we find firms that decrease their use of stock appreciation rights compensate employees by increasing their use of employee stock options. The Securities and Exchange Commission rule change provides a unique opportunity to examine the use of compensation methods as it caused firms to examine their policies a

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Kay, Ira T. "Beyond Stock Options: Emerging Practices in Executive Incentive Programs." Compensation & Benefits Review 23, no. 6 (1991): 18–29. http://dx.doi.org/10.1177/088636879102300605.

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Siarudin, Mohamad, Syed Ajijur Rahman, Yustina Artati, et al. "Carbon Sequestration Potential of Agroforestry Systems in Degraded Landscapes in West Java, Indonesia." Forests 12, no. 6 (2021): 714. http://dx.doi.org/10.3390/f12060714.

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When restoring degraded landscapes, approaches capable of striking a balance between improving environmental services and enhancing human wellbeing need to be considered. Agroforestry is an important option for restoring degraded land and associated ecosystem functions. Using survey, key informant interview and rapid carbon stock appraisal (RaCSA) methods, this study was conducted in five districts in West Java province to examine potential carbon stock in agroforestry systems practiced by smallholder farmers on degraded landscapes. Six agroforestry systems with differing carbon stocks were id

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Tiscini, Riccardo, and Elisa Raoli. "Stock option plan practices in family firms: The idiosyncratic private benefits approach." Journal of Family Business Strategy 4, no. 2 (2013): 93–105. http://dx.doi.org/10.1016/j.jfbs.2013.03.001.

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Stathopoulos, Konstantinos, Susanne Espenlaub, and Martin Walker. "U.K. Executive Compensation Practices: New Economy versus Old Economy." Journal of Management Accounting Research 16, no. 1 (2004): 57–92. http://dx.doi.org/10.2308/jmar.2004.16.1.57.

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This paper examines the executive compensation practices of listed U.K. retailing companies. We compare “New Economy” retailers (e-commerce/dot-coms) to more traditional retailers operating in the “Old Economy.” We also discriminate between recently floated retailers and their more seasoned counterparts. Using a sample of remuneration contracts for 549 directors in 72 listed U.K. companies in the New and Old Economies, we investigate the structure and level of executive (and nonexecutive) compensation defined as the sum of salary, annual bonus, and the values of executive stock options and lon

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Yang, Jerry T. "Alternatives to Traditional Repricing of Executive Stock Options." Review of Pacific Basin Financial Markets and Policies 14, no. 01 (2011): 35–80. http://dx.doi.org/10.1142/s0219091511002135.

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The main purpose of this paper is to examine two commonly used alternatives to traditional repricing (TR) of executive stock options (ESOs) in a dynamic agency model. TR practices have become obsolete since new accounting rules took effect in July 2000. To avoid associated variable accounting charges that cause uncertainty in future reported earnings, companies have tried several TR alternatives as solutions to rescuing underwater options. We justify the occurrence of TR alternatives and quantify the impact of the marking-to-market feature imbedded in the new accounting rules. We also propose

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Pennin, Oege, Martijn J. Van den Assem, and Remco C. J. Zwinkels. "A Critical Review of the Fair Value Settlement Procedure for Stock Options." Applied Finance Letters 4, no. 1and2 (2015): 20. http://dx.doi.org/10.24135/afl.v4i1and2.29.

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We review the European practice of fair value settlement of stock options after a successful takeover bid. We argue on both fundamental and practical grounds that the inherent complexity, arbitrariness and inaccuracy of fair value calculations call for replacement by intrinsic value settlement. This alternative is simple, transparent, well-defined, and common practice at other exchanges

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Wilder, W. Mark, and Morris H. Stocks. "Does the FASB decision on stock options encourage inefficient compensation practices?" Journal of Corporate Accounting & Finance 7, no. 4 (1996): 123–27. http://dx.doi.org/10.1002/jcaf.3970070411.

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Howe, Harry, and Jeffrey W. Lippitt. "An Evaluation Of Fair Value Accounting For Employee Stock Options." International Business & Economics Research Journal (IBER) 11, no. 7 (2012): 821. http://dx.doi.org/10.19030/iber.v11i7.7068.

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This paper employs static and simulation analysis to consider the measurement properties of the currently active accounting standards for reporting compensation expense related to Employee Stock Options. We find that under a wide range of plausible scenarios the reported expense significantly understates the cash cost incurred by the entity at exercise. The paper includes a discussion of implications for practice and standards setters.

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Majewska, Agnieszka. "Determining the exercise price in employee stock options - the practice of companies listed on the Warsaw Stock Exchange." Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia 48, no. 4 (2015): 131. http://dx.doi.org/10.17951/h.2014.48.4.131.

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Barenbaum, Lester, Thomas F. Monahan, and Walter Schubert. "Integrating research and practice in accounting education: The case of executive stock options." Journal of Accounting Education 13, no. 2 (1995): 207–22. http://dx.doi.org/10.1016/0748-5751(95)00008-a.

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