Accounting Mechanism of Employee Stock Options in India: A Case Study of Wipro Limited, an IT Service Provider Company in India
作者: Rupinder Katoch
刊名: International Journal of Management, IT and Engineering, 2017, Vol.7 (7), pp.433-453
关键词: Employee Stock Option Plans (ESOPs)Restricted Stock Unit Option Plans
原始语种摘要: Employee Stock Option Plans (ESOPs) are the plans under which employees are given a right not an obligation to purchase a certain number of shares in the company at a predetermined price on fulfillment of certain conditions and based on performance criteria such as such as vesting period, nature of employment, seniority, number of years of service with the company or a judicious mix. On vesting, the employees are given shares of the company at a discounted price to the market price at the time of exercise. Many companies in India have now started giving Employee Stock Options as this is beneficial to both the employer as well as the employee. In India IT companies pioneered the ESOPs concept to retain and reward their senior management. In the present study an attempt was made to study...
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  • share 分配
  • vesting 授产
  • seniority 等级
  • company 公司
  • income 收入
  • stock 岩株
  • amortization 折旧
  • employment 雇用
  • price 价格
  • employer 雇主