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Author : Brent M. Longnecker
Publisher : Worldatwork
ISBN 13 :
Total Pages : 250 pages
Book Rating : 4.E/5 ( download)
Download or read book The Power of Restricted Stock written by Brent M. Longnecker and published by Worldatwork. This book was released on 2004 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Brent M. Longnecker
Publisher :
ISBN 13 : 9781579633202
Total Pages : 208 pages
Book Rating : 4.6/5 (332 download)
Download or read book The Power of Restricted Stock written by Brent M. Longnecker and published by . This book was released on 2013-09 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mike Fred Balm
Publisher : Universal-Publishers
ISBN 13 : 1599427192
Total Pages : 126 pages
Book Rating : 4.5/5 (994 download)
Download or read book An Empirical Analysis of Stock Option Valuation Methodologies in Closely Held U S Corporations written by Mike Fred Balm and published by Universal-Publishers. This book was released on 2009-05 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: The introduction of fair value accounting for stock options has required private companies to apply stock option valuation methodologies that were designed to be applied to their public counterparts. The two recommended methodologies, the Black-Scholes formula and the Binomial Lattice model, require the valuator to provide an input for estimated volatility; for private companies that do not have a trading history there is limited guidance regarding the determination of volatility, which results in diverging and incorrect estimates. Based on a sample representing 178 companies who filed and completed an IPO in 2006, this study analyzed the accuracy of the recommended valuation methodologies when applied to closely held US corporations. The study outlines the importance of volatility to the value of the options and proceeds to document, by comparing the private (pre-IPO) and public (post-IPO) data, that in 51% of the cases the volatility was either over- or under-stated by more than 10%. In addition, the study shows a bias towards overstatement in the less than 10% variance group. The study further demonstrates that a marginal change in volatility has a significant impact on the company's total stock-based compensation expense and consequently misstates earnings.
Author : Lawrence D. Lewis
Publisher : Routledge
ISBN 13 : 1136471995
Total Pages : 219 pages
Book Rating : 4.1/5 (364 download)
Download or read book The Power of Accounting written by Lawrence D. Lewis and published by Routledge. This book was released on 2012-01-16 with total page 219 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Power of Accounting: What the Numbers Mean and How to Use Them provides a highly readable text for non-financial managers. It explores accounting’s uses and limitations in the management process. The text is intended for users of accounting information as opposed to preparers. It focuses on aiding the reader in understanding what accounting numbers mean, what they do not mean, when and how they can be used for decision making and planning and when they cannot. The book discusses the importance of accounting information in the economy and the fact that accounting numbers are often the result of estimates and arbitrary allocations. It also includes a cautionary word about the imprecise use of terminology often found in accounting and financial literature.
Author : David W. Mayo
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)
Download or read book Restricted Stock Notes written by David W. Mayo and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The 1990s saw an increasing use of equity-based compensation, most notably among dot com and other technology companies where stock options were seen as the path to quick riches at no cash cost to the issuer. Along with the increased use of equity-based compensation came increased efforts to avoid the principal downside of stock options, the realization of ordinary income on exercise, through the use of restricted stock. Restricted stock, however, requires the outlay of cash, either to the issuing corporation as a payment for the stock or to the government in payment of the taxes due on its vesting (or issuance, if a section 83(b) election, discussed below, is made). Sufficient cash for either purpose often would not be available to an employee who is to receive equity-based compensation, and in the start-up context the employer often would be unable to lend the employee cash to pay the taxes. A transaction using a restricted stock note, which provides for the payment for restricted stock with a note issued by the employee, if properly structured, was thought to solve all of these problems. The restricted stock note provided payment for the restricted stock without the immediate outlay of cash by the employee to the employer, and because full fair market value would be paid for the restricted stock, no taxes would be due if the recipient were to make a section 83(b) election. As a result of the section 83(b) election the ordinary income that would arise on the exercise of a stock option would be avoided. The problems that were not foreseen, however, were those caused by a falling stock market or, more specifically, a drop in the price of the stock of the employer. Most significant to the employee are the problems of repayment and of default on the restricted stock note if the market value of the restricted stock were to fall below the amount of the note. Inability to repay leads to issues regarding the characterization of full or partial forgiveness of the notes for both the employee and the employer.Part I of this article discusses the structure and treatment of the issuance of restricted stock for restricted stock notes. Part II considers the potential consequences to employees of restructuring a restricted stock note, including partial and complete forgiveness and conversion of recourse notes to nonrecourse notes. Part III deals with the consequences to an employer of the restructuring of a restricted stock note.
Author : Loren Fox
Publisher : John Wiley and Sons
ISBN 13 : 9780471478881
Total Pages : 408 pages
Book Rating : 4.4/5 (788 download)
Download or read book Enron written by Loren Fox and published by John Wiley and Sons. This book was released on 2003-12-22 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: Die schonungslose Enthüllung des größten Unternehmenskonkurses in der Geschichte der Vereinigten Staaten. "Enron: The Rise and Fall" analysiert den phänomenalen Aufstieg und spektakulären, jähen Absturz von Enron, einem Energieunternehmen, das bis zum Jahr 2000 vom Fortune Magazine sechsmal hintereinander zum innovativsten Unternehmen weltweit gekürt wurde. Gleichzeitig erzählt das Buch aber auch eine Unternehmensgeschichte: Es enthüllt zahlreiche Details über Enrons Geschäftsplan und Unternehmenskultur, die schließlich in die Katastrophe geführt haben. Hier erfahren Sie in allen Einzelheiten, was passierte, warum es passierte, und die Hintergründe die zu dieser Tragödie führten, von der bislang noch niemand sagen kann, welche Auswirkungen sie langfristig auf die Finanzmärkte, die amerikanische Wirtschaft und Energiepolitik haben wird. Autor Loren Fox ist ein angesehener Journalist und verfügt über erstklassige Kontakte zu Enron-Insidern. Dieses Buch ist ultimative Pflichtlektüre für Firmenchefs, Führungskräfte und Investoren.
Author : Scott S. Rodrick
Publisher :
ISBN 13 :
Total Pages : 230 pages
Book Rating : 4.E/5 ( download)
Download or read book Leveraged ESOPs and Employee Buyouts written by Scott S. Rodrick and published by . This book was released on 2000 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress
Publisher :
ISBN 13 :
Total Pages : 1468 pages
Book Rating : 4.3/5 ( download)
Download or read book Congressional Record written by United States. Congress and published by . This book was released on 1967 with total page 1468 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)
Author : James R. Hitchner
Publisher : John Wiley & Sons
ISBN 13 : 047004621X
Total Pages : 1370 pages
Book Rating : 4.4/5 (7 download)
Download or read book Financial Valuation written by James R. Hitchner and published by John Wiley & Sons. This book was released on 2006-09-30 with total page 1370 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for Financial Valuation "This Second Edition addresses virtually all of the recent hot topics in business valuation, and there are many of them since the first edition. Most chapters are updated with new material, including, especially, the Duff & Phelps Risk Premium Report as an alternative to Ibbotson's risk premium data. As with the first edition, the authors are very well-known and provide incisive analysis." --Shannon Pratt, CFA, FASA, MCBA, CM&AA, CEO, Shannon Pratt Valuations, LLC "Though the first edition of Mr. Hitchner's book was excellent in all regards, this Second Edition squarely puts Hitchner and his team of authors at the top of the list of authorities in the field of business valuation. Few publications on the subject even come close to the book's thorough coverage of the topic, but equally impressive is the clarity with which Hitchner depicts and explains highly complex subject matters. So impressed with Financial Valuation Applications and Models, the National Association of Certified Valuation Analysts has developed a three-day course based upon this book entitled, 'Advanced Valuation and Case Study Workshop,' which is now a cornerstone training program for our organization." --Parnell Black, MBA, CPA, CVA, Chief Executive Officer, NACVA "This book is a valuable resource for every BV library. It has material not covered in other BV books and this Second Edition has much more information than the first. Financial Valuation Applications and Models is the primary textbook for AICPA's business valuation education and it covers most of the topics on the test for the AICPA's Accredited in Business Valuation (ABV) credential. Its thirty authors are nationally respected practitioners who have written this book for practitioners. Many of the authors are current or former members of the AICPA Business Valuation Committee and the AICPA BV Hall of Fame." --Michael A. Crain, CPA/ABV, ASA, CFA, CFE, Chair, AICPA Business Valuation Committee, Managing Director, The Financial Valuation Group "This book has a tremendous wealth of information that all valuation analysts must have in their libraries. From those just starting their careers to the most experienced practitioner, all valuation analysts will benefit from the invaluable information, ranging from fundamental practices to the most innovative economic and valuation ideas of today." --Scott R. Saltzman, CPA, CVA, ASA, DABFA, Managing Member, Saltzman LLC; President, National Association of Certified Valuation Analysts Coauthors: Mel H. Abraham, R. James Alerding, Terry Jacoby Allen, Larry R. Cook, Michael A. Crain, Don M. Drysdale, Robert E. Duffy, Edward J. Dupke, Nancy J. Fannon, John R. Gilbert, Chris Hamilton, Thomas E. Hilton, James R. Hitchner, Steven D. Hyden, Gregory S. Koonsman, Mark G. Kucik, Eva M. Lang, Derald L. Lyons, Michael J. Mard, Harold G. Martin Jr., Michael Mattson, Edward F. Moran Jr., Raymond E. Moran, James S. Rigby Jr., Ronald L. Seigneur, Robin E. Taylor, Linda B. Trugman, Samuel Y. Wessinger, Don Wisehart, and Kevin R. Yeanoplos
Author : Carol A. Cantrell
Publisher : CCH
ISBN 13 : 9780808092056
Total Pages : 908 pages
Book Rating : 4.0/5 (92 download)
Download or read book Stock Options written by Carol A. Cantrell and published by CCH. This book was released on 2008-11 with total page 908 pages. Available in PDF, EPUB and Kindle. Book excerpt: The success or failure of any family business depends in part on the industry-specific expertise of the owners and in part on the financial guidance of trusted professionals. Business owners seeking direction as well as financial professionals attempting to provide this guidance find themselves facing a daunting task. Financial issues that impact family businesses are quite diverse and require different strategies depending upon the stage of each business--start-up, operational, and exit.
Author : Z. Christopher Mercer
Publisher : John Wiley & Sons
ISBN 13 : 0470178663
Total Pages : 291 pages
Book Rating : 4.4/5 (71 download)
Download or read book Business Valuation written by Z. Christopher Mercer and published by John Wiley & Sons. This book was released on 2007-09-24 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for Business Valuation: An Integrated Theory, 2nd Edition "The Second Edition of Business Valuation: An Integrated Theory manages to present the theoretical analysis of valuation from the first edition and expand on that discussion by providing additional guidance on implementing the relevant valuation theories, notably in its expanded discussion of the Quantitative Marketability Discount Model." —Dr. David Tabak, NERA Economic Consulting Your Essential Valuations Reference Whether you are an accountant, auditor, financial planner, or attorney, Business Valuation: An Integrated Theory, 2nd Edition enables you to understand and correctly apply fundamental valuation concepts. Thoroughly revised and expanded, the Second Edition demystifies modern valuation theory, bringing together various valuation concepts to reveal a comprehensive picture of business valuation. With the implementation of new accounting pronouncements mandating the recognition of numerous assets and liabilities at fair value, it has become critical for CPAs charged with auditing financial statements to understand valuation concepts. With thoughtful and balanced treatment of both theory and application, this essential guide reveals: The "GRAPES of Value"-Growth, Risk and Reward, Alternative Investments, Present Value, Expectations, and Sanity The relationship between the Gordon Model and the discounted cash flow model of valuation The basis for commonly applied, but commonly misunderstood valuation premiums and discounts A practical perspective on the analysis of potential business acquisitions Grounded in the real world of market participants, Business Valuation, 2nd Edition addresses your need to understand business valuation, providing a means of articulating valuation concepts to help you negotiate value-enhancing transactions. If you want to get back to valuation basics, this useful reference will become your guide to defining the various levels of value and developing a better understanding of business appraisal reports.
Author : Fredric D. Tannenbaum
Publisher : ALI-ABA
ISBN 13 : 9780831808228
Total Pages : 1362 pages
Book Rating : 4.8/5 (82 download)
Download or read book Organizing, Financing, Growing, and Selling Businesses written by Fredric D. Tannenbaum and published by ALI-ABA. This book was released on 2002 with total page 1362 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ilene H. Ferenczy
Publisher : Wolters Kluwer Law & Business
ISBN 13 : 1543856616
Total Pages : 1236 pages
Book Rating : 4.5/5 (438 download)
Download or read book ERISA written by Ilene H. Ferenczy and published by Wolters Kluwer Law & Business. This book was released on 2023 with total page 1236 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : James R. Hitchner
Publisher : John Wiley & Sons
ISBN 13 : 0470506873
Total Pages : 1583 pages
Book Rating : 4.4/5 (75 download)
Download or read book Financial Valuation, + Website written by James R. Hitchner and published by John Wiley & Sons. This book was released on 2010-11-08 with total page 1583 pages. Available in PDF, EPUB and Kindle. Book excerpt: Real world applications and professional consensus by nationally recognized valuation experts Filled with a wealth of detail, practice tips, and examples, Financial Valuation: Applications and Models, Third Edition brings together thirty nationally recognized names in the valuation industry hailing from a variety of professional specializations-including accounting, business appraisal, and financial analysis-to provide practitioners with an indispensable reference on various valuation issues. Assembled by valuation authority James Hitchner, these contributors analyze, explain, and collaborate on the most effective valuation procedures to share real-world applications in the field of financial valuations. Written by 30 top experts in business valuations field Provides the valuation theory, the consensus view on application, and then the tools to apply it An all-encompassing valuation handbook that presents the application of financial valuation theory for business appraisers and consultants New chapters on Assessing Risk and Expert Witness Testimony Expands chapter on Cost of Capital Comprehensive in coverage and authoritative in treatment, James Hitchner's Financial Valuation, Third Edition provides trusted, complete business valuation information for CPAs, appraisers, analysts, attorneys, and corporate executives.
Author : United States. Salary Stabilization Board
Publisher :
ISBN 13 :
Total Pages : 78 pages
Book Rating : 4.3/5 (91 download)
Download or read book Stock Option and Stock Purchase Plans written by United States. Salary Stabilization Board and published by . This book was released on 1952 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : John S. Beasley
Publisher : Edward Elgar Publishing
ISBN 13 : 1781005109
Total Pages : 553 pages
Book Rating : 4.7/5 (81 download)
Download or read book Research Handbook on Executive Pay written by John S. Beasley and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 553 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research on executive compensation has exploded in recent years, and this volume of specially commissioned essays brings the reader up-to-date on all of the latest developments in the field. Leading corporate governance scholars from a range of countries set out their views on four main areas of executive compensation: the history and theory of executive compensation, the structure of executive pay, corporate governance and executive compensation, and international perspectives on executive pay. The authors analyze the two dominant theoretical approaches – managerial power theory and optimal contracting theory – and examine their impact on executive pay levels and the practices of concentrated and dispersed share ownership in corporations. The effectiveness of government regulation of executive pay and international executive pay practices in Australia, the US, Europe, China, India and Japan are also discussed. A timely study of a controversial topic, the Handbook will be an essential resource for students, scholars and practitioners of law, finance, business and accounting.
Author : Jay Liebowitz
Publisher : CRC Press
ISBN 13 : 9780849302381
Total Pages : 334 pages
Book Rating : 4.3/5 (23 download)
Download or read book Knowledge Management Handbook written by Jay Liebowitz and published by CRC Press. This book was released on 1999-02-25 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many organizations are now realizing that their competitive edge lies mostly in the brainpower-the intellectual capital-of their employees and management. To stay ahead of the pack, companies must leverage their knowledge, internally and externally. But it is not enough to develop lessons-learned databases. Experts now believe the current savior of organizations is knowledge management-the conceptualization, review, consolidation, and action phases of creating, securing, combining, coordinating, and retrieving knowledge-in short, the process of creating value from an organization's intangible assets. Jay Liebowitz, one of the leading knowledge management and expert systems authorities in the world, brings together over thirty articles contributed by the top researchers and practitioners to produce what seems destined to become the key reference for this emerging field. With it you will find: How to create a knowledge-sharing environment How senior executives can show tangible benefits using methods that value the intellectual capital-especially the "human capital" within the organization How knowledge management is not the same as information management How senior management commitment and involvement are essential to the success of a knowledge management system
