1) executive stock option
经理股票期权
1.
The Legal Thought of Carrying out Executive Stock Option in Our Country;
关于我国推行经理股票期权的法律思考
2.
Accounting for Executive Stock Option;
经理股票期权的会计处理
2) executive stock options
经理股票期权
1.
The pricing formula of indexed executive stock options in fractional motion environment;
分数指数化经理股票期权的定价公式
2.
This applies particularly to executive stock options and the valuation of their worth and potential.
针对拟在中国创业板上市企业 ,从提升企业价值、实现股东财富最大化及完善企业治理结构的角度 ,对影响激励效率的主要因素进行归纳与分析 ,旨在为我国创业板企业如何提高经理股票期权激励效率提供分析思
3.
In this paper, we respectively discuss the economic cost of resettable executive stock options to the company and the economic value of them to the executive by using the Black-Scholes pricing models and the certainty-equivalence model.
利用Black-Scholes期权定价模型和确定性等价模型分别讨论了可再定价的经理股票期权对公司的经济成本及其对经理的经济价值。
3) ESO
经理股票期权
1.
Reflections of Financial and Accounting Problems in ESO;
经理股票期权的财务和会计若干问题思考
2.
The argument about the nature of ESO mainly focuses on two issues: one is whether it is a liability or an equity,and the other is whether it should be turned into expense.
关于经理股票期权性质的争论主要集中在两个问题上:它是负债还是权益;它应不应该费用化。
3.
Executive Stock Options(ESO) is based on the modrn firm theory,the human capital theory and the effective marketing theory This article studies the theory basis of ESO and tell its three limitations in essence After focusing on the constraints in our country to put ESO into practice,we think that ESO is not fit for our state-owned enterpris
本文首先从现代企业理论、人力资本理论及有效市场理论三个方面探寻了经理股票期权的理论基础 ,然后指出了其在理论上的局限性 ,即激励相关性问题、市场有效性问题和比例确定问题 ,最后结合我国企业实践的基础 ,指出了我国企业推广经理股票期权的制约因素及其选择。
4) Executive stock option
经理人股票期权
1.
The Study of the Problems Related to Executive Stock Option;
经理人股票期权问题的研究
2.
Research on Accounting Measurement of Executive Stock Option;
经理人股票期权会计计量问题研究
3.
Taking a broad view of the development of corporations in the western countries, Executive Stock Option (ESO) has produced great effects.
综观西方国家企业的发展,股票期权激励是其最有成效的激励制度之一,本文即是研究我国上市公司中经理人股票期权激励问题。
5) executive stock options
经理人股票期权
1.
Study on Relative Problems to Executive Stock Options in China;
关于我国实施经理人股票期权几个问题的探讨
2.
This paper is to analyze the potential negative effects of the new accounting standards of stock payment on the transformation of executive stock options into expense through the Yili event.
伊利事件说明新股份支付准则对经理人股票期权费用化的处理实施可能带来负面影响,而经理人股票期权的价值在于企业剩余索取权,进而参与企业剩余的分享。
3.
Combining entropy in system theory with institution,the article puts forward institution entropy,then applys it to the order and openness of institution system and the entropy factors of executive stock options.
文章试图通过将系统科学中熵的概念与制度研究相结合,提出制度熵概念,并尝试将之运用到制度系统的有序性和开放性、经理人股票期权制度的熵值因素分析中。
6) executive stock option
经理股票期权制
1.
Executive Stock Option:References,Problems and Countermeasures;
经理股票期权制 借鉴·问题·对策
2.
But concept of equalitarianism, imperfect market system, unhealthy corporate governance structure, lack of protection for law and regulation, and so on hamper practice of executive stock option.
经理股票期权制是一种长期激励机制 ,实施这种机制有利于吸引和稳定优秀人才 ,调动经营者的积极性。
补充资料:股票除权分析
股票除权分析
增印股票函添按盆易赢).嘿致竖18.30+5.70x0.30 l+0 .14+0.3()4.连息带权一起除=13.卯(元) 除了单独除息或除权外,有些股份公司为求简便,将除息日与除权日合并在一天进行,但这种情况比较少见。连息带权一起除的公式为: 除息除权报价 除息除权日前一天收盘价一现金红利 二-一一不王偿配股率一一一除息除权日前一天收盘价一现金红利+新股每股应缴股款x新股认股率或二 例如,除息与除权日前一天收盘价为20元,当年配息0.50元,无偿配股每100股配30股,则除息除权报价为:20一0 .50+9 .50 x 0.加l+0 .2()+0.20=15.33元 又如,除息与除权日前一天收盘价为20元,当年配息0.50元,无偿配股每100股配劫股,有偿配股每100股配20股,每股应缴股款为9 .50元,则除息除权报价为:20一0 .50+9.sox0.20l+0 .20+0.20=15 .33元 再如,除息与除权日前一天收盘价为20元,当年配息0.50元,有偿配股每100股认豹20股,每股应缴股款8 .50元,则除息除权报价为:2()一0,5()+8,5()x0.2() 1+0 .20一17 .67元卷六投资业务127部门申请并除权。股份公司的股东除了从股票红利取得股权外,尚有其它方式取得股权,比如资本公积金转配股与现金增资方式等。资本公积金转配股是由于将土地、厂房、机器设备等固定资产增值部分加以重估,并将增值部分列人资本公积金帐上,或因处理资产所得款项扣除税金外均列人资本公积金,分几次配发股票给股东。现金增资是股份公司为扩大业务需要或改善财务结构而要求股东依照比例缴纳现金认购股权。 股票除权的大致过程是:当某家股票上市公司于年度决算完毕后宣布上年度股利分配是股票红利即送红股时,在股票红利尚未分派以前,该种股票被称为含权股票。想办理除权手续的发行公司先要报证券主管机关核定,在准予除权后,股份公司就公布除权日期,让投资者有充分的时间办理过户手续,凡在过户截止日期前办好过户手续的投资者就可享有领取或以低价认购红利股票的权利。
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