Wednesday, June 17, 2015

Stock Options & The New Rules of Corporate Accountability







Stock Options & The New Rules of Corporate Accountability Measuring, Managing, and Rewarding Executive Performance
Buku ini diterbitkan tahun 2004  The McGraw-Hill Companies, Inc. New York adalah buku edisi Pertama.



Judul:  Stock Options & The New Rules of Corporate Accountability Measuring, Managing, and Rewarding Executive Performance
 Oleh:  Donald Delves
Penerbit:   The McGraw-Hill Companies, Inc. New York
Tahun: 2004
Jumlah Halaman:225  hal.


Penulis:

Donald Delves

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Lingkup Pembahasan:

Buku inti terdiri atas 3 bagian utama. BAGIAN SATU OPSI  MASALAH SAHAM mencakup pembahasan tentang Dimensi Masalah, Sumber-Sumber Masalah, dan  Akuntansi.  BAGIAN DUA UNSUR SOLUSI,
meliputi pembahasan tentang Sebuah Solusi Akuntansi Semua orang Bisa Hidup, Menilai Pilihan,
Menyediakan Pertanyaan-dan benar Tools- Tepat untuk Dewan, Membuat Pilihan Berbasis Kinerja
Merancang Portofolio Insentif seimbang, dan Sembilan Kontrak Bangunan Sehat Karyawan-Majikan untuk Publik dan Swasta. BAGIAN TIGA JALAN KE AKUNTABILITAS membahas tentang  Memulihkan Integritas Perusahaan dan Visi untuk Masa Depan.

Daftar Isi:


FOREWORD: A Conversation with Paul Volcker xi
ACKNOWLEDGMENTS xvii
INTRODUCTION xix

PART ONE THE STOCK OPTION PROBLEM 1
Chapter One Dimensions of the Problem 3
    The Problem with Options 6
    The Current Situation 8
    Executive Wealth and the Positive Power of Greed 9
    Stock Options and Corporate Culture 10
    Shareholder Activism 11
    The Specter of Government Regulations 13
    A Sea Change for Options and Executive Compensation 15
    Board Responsibility 15
    What Do You Think? 18
Chapter Two The Sources of the Problem 19
    Brief History of Compensation 19
    Cultural Phenomena 21
    Modern History of Compensation 27
    Lessons of the LBO 29
    When Executives Become Owners 33
    The Role of Boards in Compensation 35
    Stock Options for Start-Ups and the Technology Revolution 38
    A Skewed Incentive System 40
Chapter Three The Accounting Story 43
    Behind the Scenes of the Accounting Debate 45
    FASB’s Renewed Campaign 48
    Measuring the Value of Options 51
    Determining Fair Value 54
    A New Chapter in the Story 58

PART TWO ELEMENTS OF THE SOLUTION 63
Chapter Four An Accounting Solution Everyone Can Live With 65

    Accounting Rule Implications 67
    Special Treatment for Start-Ups? 69
    What Do You Think? 75
    Bridging the Gulf 76
Chapter Five Valuing Options 81
    Black-Scholes and Beyond 83
    The Four Guiding Principles 88
    The Purposes of Stock 91
    What Do You Think? 92
    The Transition to Expensing Options 93
Chapter Six Providing the Right Questions—and the Right Tools— for Boards 101
    Board Members’ Concerns 102
    The Tyranny of Competitive Data 104
    Taking a Deeper Look 110
    What Do You Think? 114
Chapter Seven Making Options Performance Based 117
    Weighing Performance-Based Options 118
    The Purpose of Options 119
    Adding Performance Measures 120
    Dealing with Underwater Options 122
    Other Option Tricks 125
    What Do You Think? 127
    Bringing Balance to Executive Compensation 127
Chapter Eight Designing a Balanced Portfolio of Incentives 131
    The Risk Decision 131
    The Psychology of Risk 132
    From Bureaucrats to Innovative Thinkers 133
    Taking a Healthy Risk 134
    The Balanced Portfolio Approach 136
    The Benefit of Stock Ownership 142
    A Revolutionary Stock Concept 143
    What Do You Think? 144
    Building a Balanced Incentive Program 145
Chapter Nine Building Healthy Employee-Employer Contracts for Public and Private Companies 149
    An Unhealthy Contract 151
    Lessons of the New Economy 154
    Making Healthier Contracts 155
    The Role of Compensation 156
    The Role of Long-Term Incentives 161
    The Private Company 162
    What Do You Think? 164
    Valuing People and the Purpose of the Corporation 164

PART THREE THE PATH TO ACCOUNTABILITY 169
Chapter Ten Restoring Corporate Integrity 171

    Restoring Corporate Integrity: 9 Steps to a Healthier Organization 173
    What Do You Think? 180
    The Role of the CEO 180
Chapter Eleven Vision for the Future 185
    The Power of the Corporate Executive 186
    A Vision for the Future 187

Endnotes 193
Index 195

   
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