TITLE

Restricted Stock: The Case for Total Shareholder Return

AUTHOR(S)
Abrams, Daniel; Cohen, Allan; Suzman, Peter
PUB. DATE
December 2006
SOURCE
Financial Executive;Dec2006, Vol. 22 Issue 10, p44
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article focuses on the exclusive use of market-based or performance-based restricted shares for executive compensation. It states that equity-based compensation strategy often involves six factors: controlling accounting costs, minimizing accounting cost variability, providing perceived value to employees, employee retention, increasing share value by creating employee incentives, and limiting plan administration complexity. It comments on the structure of absolute and relative awards and the use of market-based vesting conditions by businesses.
ACCESSION #
23331696

 

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