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  • All HBS Web  (421)
    • News  (68)
    • Research  (323)
    • Events  (2)
  • Faculty Publications  (146)

Show Results For

  • All HBS Web  (421)
    • News  (68)
    • Research  (323)
    • Events  (2)
  • Faculty Publications  (146)
← Page 3 of 421 Results →
  • March 2002 (Revised October 2002)
  • Case

Akamai's Underwater Options (A)

By: Brian J. Hall, Houston Lane and Jonathan Lim
Akamai's stock price declines dramatically with the NASDAQ in 2000, causing virtually all employee options to go underwater. Ownership and retention incentives are largely destroyed, and employee morale falls sharply. Management weighs the pros and cons of various... View Details
Keywords: Motivation and Incentives; Stock Options; Attitudes; Compensation and Benefits
Citation
Educators
Purchase
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Hall, Brian J., Houston Lane, and Jonathan Lim. "Akamai's Underwater Options (A)." Harvard Business School Case 902-069, March 2002. (Revised October 2002.)
  • June 2007 (Revised January 2009)
  • Case

Nextel Partners: Put Option

By: Timothy A. Luehrman and Douglas Scott
Nextel Partners' shareholders have voted to exercise a put option that will require the company's largest shareholder, Sprint Nextel Corp., to purchase all the shares it does not already own. However, the put option does not stipulate a price to be paid, but rather a... View Details
Keywords: Mergers and Acquisitions; Stock Options; Price; Public Ownership; Valuation
Citation
Educators
Purchase
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Luehrman, Timothy A., and Douglas Scott. "Nextel Partners: Put Option." Harvard Business School Case 207-128, June 2007. (Revised January 2009.)
  • Article

A Proposal for Expensing Employee Compensatory Stock Options for Financial Reporting Purposes

By: Peter Hancock, Roberto G. Mendoza and Robert C. Merton
Citation
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Hancock, Peter, Roberto G. Mendoza, and Robert C. Merton. "A Proposal for Expensing Employee Compensatory Stock Options for Financial Reporting Purposes." Journal of Applied Corporate Finance 17, no. 3 (Summer 2005): 95–101.
  • Research Summary

Do Stock Options Generate Incentives for Earnings Management? Evidence from Accounting Restatements

Co-authored with Natasha Burns View Details
  • January 2008
  • Teaching Note

Options (TN)

By: Joshua D. Coval and Erik Stafford
Teaching Note for [208116], [208117], [208118], and [208119]. View Details
Keywords: Stock Options
Citation
Purchase
Related
Coval, Joshua D., and Erik Stafford. "Options (TN)." Harvard Business School Teaching Note 208-120, January 2008.
  • February 1984 (Revised January 1994)
  • Exercise

Options Exercises

By: David E. Bell
Keywords: Stock Options
Citation
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Bell, David E. "Options Exercises." Harvard Business School Exercise 184-137, February 1984. (Revised January 1994.)
  • March 1995 (Revised August 1995)
  • Background Note

Options and Put-Call Parity

By: Andre F. Perold and Wai Lee
Illustrates the payoff structure of various positions involving put and call options and the use of put-call parity in understanding the relationships among various positions. Examines the cases of insured equity, interest rate caps and floors, callable and extendable... View Details
Keywords: Stock Options
Citation
Educators
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Perold, Andre F., and Wai Lee. "Options and Put-Call Parity." Harvard Business School Background Note 295-129, March 1995. (Revised August 1995.)
  • 06 Jan 2003
  • Research & Ideas

Why Expensing Options Doesn’t Solve the Problem

It is fascinating to observe pundit after pundit come down strongly on the side of expensing stock options in the reported financial statements, as if that were the silver bullet for combating corporate... View Details
Keywords: by William Sahlman
  • 2001
  • Working Paper

The Efficiency of Equity-Linked Compensation: Understanding the Full Cost of Awarding Executive Stock Options

Citation
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Meulbroek, Lisa K. "The Efficiency of Equity-Linked Compensation: Understanding the Full Cost of Awarding Executive Stock Options." Harvard Business School Working Paper, No. 00-056, March 2001.
  • November 2013
  • Supplement

Larry Steffen: Valuing Stock Options in a Compensation Package, Spreadsheet for Students (Brief Case)

By: William E. Fruhan and Craig Stephenson
Citation
Purchase
Related
Fruhan, William E., and Craig Stephenson. "Larry Steffen: Valuing Stock Options in a Compensation Package, Spreadsheet for Students (Brief Case)." Harvard Business School Spreadsheet Supplement 914-519, November 2013.
  • 2007
  • Working Paper

The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing

By: Fabrizio Ferri and Tatiana Sandino
In this paper we examine the economic consequences of over 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004–the first case where the SEC has allowed an accounting matter to be subject to an advisory... View Details
Keywords: Executive Compensation; Financial Reporting; Employee Stock Ownership Plan; Corporate Governance; Investment Activism; Business and Shareholder Relations
Citation
Related
Ferri, Fabrizio, and Tatiana Sandino. "The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing." Harvard Business School Working Paper, No. 08-022, September 2007.
  • 19 May 2003
  • Research & Ideas

Expensing Options Won’t Hurt High Tech

(One cure for stock option abuse, say proponents, is to change accounting rules so that option grants are reflected in a company's principal financial statements. High-tech... View Details
Keywords: by Zvi Bodie, Robert S. Kaplan & Robert C. Merton
  • May 1976
  • Article

The Impact on Option Pricing of Specification Error in the Underlying Stock Price Returns

By: Robert C. Merton
Keywords: Price; Stocks
Citation
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Read Now
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Merton, Robert C. "The Impact on Option Pricing of Specification Error in the Underlying Stock Price Returns." Journal of Finance 31, no. 2 (May 1976): 333–350.
  • December 2010 (Revised July 2011)
  • Supplement

DoubleClick, Inc.: Additional Paid-in-CapitalStock Options

By: David F. Hawkins
Income statement and balance sheet consequences of DoubleClick adoption of the fair value method to account for stock options. View Details
Keywords: Accounting; Stock Options
Citation
Related
Hawkins, David F. "DoubleClick, Inc.: Additional Paid-in-CapitalStock Options." Harvard Business School Supplement 111-064, December 2010. (Revised July 2011.)
  • November 2013
  • Supplement

Larry Steffen: Valuing Stock Options in a Compensation Package, Spreadsheet for Instructors (Brief Case)

By: William E. Fruhan and Craig Stephenson
Citation
Purchase
Related
Fruhan, William E., and Craig Stephenson. "Larry Steffen: Valuing Stock Options in a Compensation Package, Spreadsheet for Instructors (Brief Case)." Harvard Business School Spreadsheet Supplement 914-520, November 2013.
  • April 2005 (Revised January 2006)
  • Background Note

Note on Basic Option Properties

Options are contracts that give the right, but not the obligation, to either buy or sell a specific underlying security for a specified price on or before a specific date. Explains the basis of options, covering fundamentals such as option terminology, the payoff... View Details
Keywords: Stock Options
Citation
Educators
Purchase
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Chacko, George C., Peter A. Hecht, Vincent Dessain, and Anders Sjoman. "Note on Basic Option Properties." Harvard Business School Background Note 205-105, April 2005. (Revised January 2006.)
  • January 1995
  • Case

Keller Fund's Option Investment Strategies, The

By: W. Carl Kester
A closed-end mutual fund's decision to study option trading provides an opportunity to study the profit profile and pricing of multiple option investment strategies (e.g., buy a call, buy a put, write a call, buy stock-write call, etc.). This case is designed to... View Details
Keywords: Investment Funds; Stock Options; Profit; Price; Strategy; Financial Services Industry
Citation
Educators
Purchase
Related
Kester, W. Carl. "Keller Fund's Option Investment Strategies, The." Harvard Business School Case 295-096, January 1995.
  • February 1984 (Revised February 1994)
  • Background Note

Note on Options

By: David E. Bell
Keywords: Stock Options
Citation
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Related
Bell, David E. "Note on Options." Harvard Business School Background Note 184-141, February 1984. (Revised February 1994.)
  • September 2006 (Revised February 2007)
  • Case

Timing of Option Grants at UnitedHealth Group (A)

Faced with press allegations that executives' stock options might have been backdated, the Board of UnitedHealth Group needs to determine whether its accounting for the options was proper, and if not, what the restatement amount should be and what... View Details
Keywords: Governing and Advisory Boards; Ethics; Stock Options; Accounting; Crisis Management; Corporate Governance; Insurance Industry; Health Industry; United States
Citation
Educators
Purchase
Related
Ferri, Fabrizio. "Timing of Option Grants at UnitedHealth Group (A)." Harvard Business School Case 107-028, September 2006. (Revised February 2007.)
  • 07 Jun 2007
  • News

The bad dream of options expensing lingers

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