TITLE

Emerging Stock Compensation Developments

AUTHOR(S)
Kroll, Arthur H.
PUB. DATE
September 2007
SOURCE
Journal of Retirement Planning;Sep2007, Vol. 10 Issue 5, p27
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses several alternative forms of executive compensation including stock appreciation rights (SARSAPs), which is settled with stock rather than cash upon exercise. SARSAPs reduces the number of shares that are ultimately issued, thus, reduces the dilution of earnings. Restricted stock used to buyout underwater options gives the company the lesser dilutive impact of restricted stock grants a compared to options.
ACCESSION #
26878775

 

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