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- All HBS Web (679)
- Faculty Publications (181)
- 01 Sep 2009
- News
Executive Pay: Onward & Upward
1994 Under intense pressure from industry, regulators decide stock options should not be reported as a compensation expense but as footnotes in financial statements. 2002... View Details
- 1997
- Chapter
Applications of Option-Pricing Theory: Twenty-Five Years Later
By: Robert C. Merton
Merton, Robert C. "Applications of Option-Pricing Theory: Twenty-Five Years Later." In Les Prix Nobel 1997, edited by Tore Frängsmyr. Stockholm: Nobel Foundation, 1997. (Reprinted in American Economic Review, June 1998.)
- 01 Sep 2005
- News
Will He or Won’t He?
required companies to treat stock options as expenses and make deductions from profits.” And Cox himself pledged he would not undermine Donaldson’s work. Describing his... View Details
Keywords: Government
- 12 May 2017
- Working Paper Summaries
Equality and Equity in Compensation
Keywords: by Jiayi Bao and Andy Wu
- November 1999 (Revised June 2001)
- Case
Seitel, Inc.
By: David F. Hawkins
The company's accounting for its seismic data library is questioned. Teaching Purpose: Inventory accounting. View Details
Keywords: Stock Shares; Financial Statements; Business Earnings; Financial Reporting; Stock Options; Mathematical Methods; Accounting Industry
Hawkins, David F. "Seitel, Inc." Harvard Business School Case 100-022, November 1999. (Revised June 2001.)
- Person Page
Media
Media
This lists media reports covering my firm dollarDEX Investments or me (or my colleagues), or columns written by me (or my colleagues). There are all... View Details
- 01 Sep 2009
- News
Over the Top
Expensing options created a level playing field. Before, if you paid somebody in stock options, there was no accounting expense. But if you paid them in View Details
- 20 Jan 2003
- Research & Ideas
Fixing Corporate Governance: A Roundtable Discussion at Harvard Business School
the issue of top-management compensation? Brian Hall: As you all know, stock options were intended to give executives incentives to get share prices to rise, which in theory would create value for... View Details
Keywords: by Garry Emmons
- Article
Vertical Merger, Collusion, and Disruptive Buyers
By: Volker Nocke and Lucy White
In a repeated game setting of a vertically related industry, we study the collusive effects of vertical mergers. We show that any vertical merger facilitates upstream collusion, no matter how large (in terms of capacity or size of product portfolio) the integrated... View Details
Nocke, Volker, and Lucy White. "Vertical Merger, Collusion, and Disruptive Buyers." International Journal of Industrial Organization 28, no. 4 (July 2010): 350–354.
- March 1999 (Revised October 2009)
- Background Note
Deferred Compensation
By: Henry B. Reiling and Mark Pollard
Briefly discusses two of the major tax doctrines--constructive receipt and economic benefits--which govern the structure of deferred compensation contracts. Some business context is provided and some implications are noted. View Details
Keywords: Stock Options; Taxation; Compensation and Benefits; Business and Government Relations; Public Administration Industry
Reiling, Henry B., and Mark Pollard. "Deferred Compensation." Harvard Business School Background Note 299-081, March 1999. (Revised October 2009.)
- 21 Sep 2009
- Research & Ideas
Excessive Executive Pay: What’s the Solution?
want the right to go after that money? This doesn't mean you don't trust your top executives. It's just good sound governance, good sound executive pay practice. It's not personal. Expensing options created... View Details
Keywords: by Roger Thompson
- 02 Oct 2007
- First Look
First Look: October 2, 2007
and rewarding more participatory, more sincere, and less directive marketing styles. Download the paper: http://www.hbs.edu/research/pdf/08-017.pdf The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee View Details
Keywords: Martha Lagace
- Fast Answer
Currency Options: Historical Quotes
Where do I find historical currency options quotes? You can find historical currency options quotes in WRDS. In WRDS, choose PHLX... View Details
- 10 Jan 2005
- Research & Ideas
Professors Introduce Valuation Software
to see how off-balance sheet debt affects the company's performance, they can easily adjust the financials for that affect. If they want to see how expensing stock options... View Details
Keywords: by Sean Silverthorne
- Web
Annual Cost of Attendance | MBA
$2,360 ($262/mo) Other Living Expenses $8,568 ($952/mo) Computer [Variable; not included Total] [$1,500] Total: $126,536 Married Tuition $78,700 Course & Program Materials Fee $2,800 HUHS Student Health Fee (SHF) $1,800 Student Health... View Details
- 02 Sep 2010
- What Do You Think?
How Transparent Should Boards Be?
however, attached conditions to this course of action, typically involving some kind of financial penalty. For example, Walter Blass suggested "a negotiated skipping of his bonus, or stock options... View Details
Keywords: by Jim Heskett
- 01 Dec 2002
- News
Bad Times for Business
pay back ill-gotten gains from option exercises that preceded accounting restatements — and longer vesting would be great. Another significant step would be to expense stock... View Details
Keywords: Garry Emmons
- February 2009 (Revised March 2013)
- Supplement
Messer Griesheim (B)
By: Josh Lerner, Ann-Kristin Achleitner, Eva Lutz and Kerry Herman
In 2001, Allianz Capital Partners and Godlman Sachs acquired a majority stake in Messer Greisheim, a European industrial gas concern held by Hoeschst. The dealmakers faced several challenges, including delicate corporate governance issues due to partial family... View Details
Keywords: Mergers and Acquisitions; Private Equity; Stock Options; Stock Shares; Corporate Governance; Governance Controls; Family Ownership; Problems and Challenges; Energy Industry; Europe
Lerner, Josh, Ann-Kristin Achleitner, Eva Lutz, and Kerry Herman. "Messer Griesheim (B)." Harvard Business School Supplement 809-057, February 2009. (Revised March 2013.)
- Web
1.17 Field Based Learning / Independent Projects | MBA
completion. Standards for Integrity Compensation, Gifts, and Expense Reimbursements Students may not receive compensation for projects performed for academic credit through the HBS field-based learning program. Compensation includes cash... View Details
- 26 Mar 2025
- Blog Post
How to Approach Your Equity Compensation
Not all equity is created equally. Most commonly, employees will be offered Incentive Stock Options (ISOs), Non-Qualified Stock Options (NSOs),... View Details