Here is the synopsis of our sample research paper on The Impact of Share Option Schemes on Company Accounts and Ratios. Have the paper e-mailed to you 24/7/365.
Essay / Research Paper Abstract
This 10 page paper considers how share options will impact on company accounts. The paper considers both general employee schemes were large numbers of shares may be on offer and impact may be increased loyalty that increase production in as well as the dilution of ratio’s such as EPS and EBIT. The paper also considers those employees that can directly influence the accounts such as directors and how the use of share options may impact on the accounts of the companies concerned, for example, changed accounting policies inflating results and share process. The bibliography cites 11 sources.
Page Count:
10 pages (~225 words per page)
File: TS14_TEshropt.rtf
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Unformatted sample text from the term paper:
the company and the shareholders of that company. In looking at the way in which share options may impact on the shareholder and influence finial performance such as EPS and
other ratios it should first be remembered that there are two types or recipients of share options. These are those that are contributing the company, but cannot directly impact on
the share value, these are the general employees, and those that can impact on the performance and the way results are reported, this category will general consist of directors, these
are the strategy makers and those that determine the accounting policies to be used. In looking at these issue it is very difficult to ascertain actual figures of the cost
of share options on the share holders as share process are not impacted by share options alone, and recent moves to make scheme costs more transparent were withdrawn in December
2002 by the Urgent Issues Task Force, a taskforce of the Accounting Standards Board (ASB, 2002). This makes the real cost more difficult to account for as well as the
failure of other attempts to clarify share option costs (Peel, 2000). In seeking to define the impact on the different aspects of the accounting that produce the ratios the
employees who do not have a direct impact will be considered first, and the directors or other employees that can have a direct impact will be considered. Share option
schemes are popular, many companies offer these to all employees, subject to some predefined criteria, such as a minimum period of service. It is also becoming more popular to attach
performance criteria to the option, this is more common where thee options are discounted or free, this may be in terms of the increased business or profit, the performance of
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