Talk:Employee stock option
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Proposed merge of Option pool shuffle into Employee stock option
[edit]Option pool shuffle is a neologism that is very sparsely cited in reliable sources; it doesn't deserve its own article but should be condensed to maybe just a paragraph in Employee stock option or Venture round. lizthegrey (talk) 01:49, 4 October 2024 (UTC)
- It seems to related more to processes specific to venture capital financing, so I suggest the latter target, venture round. Klbrain (talk) 16:15, 6 April 2025 (UTC)
Merger complete. Klbrain (talk) 08:15, 6 June 2025 (UTC)
External links
[edit]- Some things just grow during incremental edits and sometimes get out of hand. The "External links" section, one of the optional appendices, was expanded to 21 entries, organized into four subsections. Three seems to be an acceptable number, and of course, everyone has their favorite to try to add for a fourth. Consensus needs to determine this. A tag indicates concerns of links. However, none is needed for article promotion.
- Some links may be included in WP:ELNO, or What Wikipedia is not (policy) such as WP:NOTREPOSITORY or WP:NOTGUIDE.
- WP:ELDEAD may apply.
- ELCITE applies:
Do not use {{cite web}} or other citation templates in the External links section. Citation templates are permitted in the Further reading section
. Others, listed below: - ELpoints #3) states:
Links in the "External links" section should be kept to a minimum. A lack of external links or a small number of external links is not a reason to add external links.
- LINKFARM states:
There is nothing wrong with adding one or more useful content-relevant links to the external links section of an article; however, excessive lists can dwarf articles and detract from the purpose of Wikipedia. On articles about topics with many fansites, for example, including a link to one major fansite may be appropriate.
- ELMIN:
Minimize the number of links
.
- The External links guideline This page in a nutshell:
External links in an article can be helpful to the reader, but they should be kept minimal, meritable, and directly relevant to the article. With rare exceptions, external links should not be used in the body of an article.
- Second paragraph,
acceptable external links include those that contain further research that is accurate and on-topic, information that could not be added to the article for reasons such as copyright or amount of detail, or other meaningful, relevant content that is not suitable for inclusion in an article for reasons unrelated to its accuracy.
- Please also note:
- WP:ELBURDEN:
Disputed links should be excluded by default unless and until there is a consensus to include them
. Please do not add back more links without consensus. Simple solution to facilitate career maintenance tag. Move links here for discussion.
- Moved links:
General reference
- John Olagues and John Summa, Getting Started in Employee Stock Options, John Wiley & Sons, 2010. ISBN 0470471921.
- John Summa, Employee Stock Options: Introduction Archived 2013-02-14 at the Wayback Machine, investopedia.com
Valuation
- Les Barenbaum, Walt Schubert, and Bonnie O’Rourke, Valuing Employee Stock Options Using a Lattice Model, The CPA Journal, December 2004.
- Luis Betancourt, Charles P. Baril and John W. Briggs, How to Excel at Options Valuation, Journal of Accountancy, December 2005.
- Jennifer Carpenter, The exercise and valuation of executive stock options, Journal of Financial Economics, 48 (1998) 127-158.
- Joseph A. D’Urso, Valuing Employee Stock Options: A Binomial Approach Using Microsoft Excel, The CPA Journal, July 2005.
- Tim V. Eaton and Brian R. Prucyk, No Longer an Option, Journal of Accountancy, April 2005. (Discusses Black–Scholes-based implementation.)
- Lookman Buky Folami, Tarun Arora, and Kasim L. Alli, Using Lattice Models to Value Employee Stock Options Under SFAS 123(R), The CPA Journal, September 2006.
- David Harper, Tutorial: accounting and valuation treatment of employee stock options Archived 2012-11-10 at the Wayback Machine, investopedia.com
- John C. Hull and Alan White, How to Value Employee Stock Options. Financial Analysts Journal, Jan/Feb 2004. (2002 Preprint; Software accompanying the paper available below.)
- Tim Leung and Ronnie Sircar, Accounting for Risk Aversion, Vesting, Job Termination Risk and Multiple Exercises in Valuation of Employee Stock Options, Mathematical Finance, 19, January 2009.
- Johnathan Mun, Valuing Employee Stock Options, Wiley Finance, 2004. ISBN 0471705128.
- Mark Rubinstein, On the Accounting Valuation of Employee Stock Options, Journal of Derivatives, Fall 1995.
- SEC, Staff Accounting Bulletin no. 107, 2005. (Implementation guidance – discussing, i.a., situations of limited valuation data.)
- Graeme West, A Finite Difference Model for Valuation of Employee Stock Options, 2009.
Issues
- John Abowd and David Kaplan, Executive Compensation: Six Questions That Need Answering, Journal of Economic Perspectives, 13 (1999).
- Marianne Bertrand and Sendhil Mullainathan, Are CEOs Paid for Luck, Quarterly Journal of Economics, 2001.
- Business Week, Options: Have an Exit Plan, June 18, 2007.
- The Economist, Shares and share unlike., Aug. 5, 1999. (questioning whether investors (as owners) actually gain from large option packages for top management.)
- Brian J. Hall and Jeffrey Liebman, Are CEOs really paid like Bureaucrats?, Quarterly journal of Economics, 1998.
- Brian J. Hall and Kevin J. Murphy, The Trouble with Stock Options, The Journal of Economic Perspectives, 2003, Vol. 17, Issue 3, pp. 49–70.
- Randall A. Heron and Erik Lie, "Does backdating explain the stock price pattern around executive stock option grants?" (PDF). (445 KiB), Journal of Financial Economics, 2006.
- John D. Menke, How to Structure Stock Ownership Plans for Management Employees Archived 2019-02-02 at the Wayback Machine.
Calculation resources
- John Hull: software based on the article: How to Value Employee Stock Options (Excel spreadsheet)
- Montgomery Investment Technology: Lattice ESO (web based)
- Personal Tax Calculator: Options Calculator Archived 2019-02-02 at the Wayback Machine (web based)
- Ontario Teachers' Pension Plan: Basic FASB 123 calculator (web based; archived)
- Alternative Minimum Tax Calculation: Employee Stock Option Fund (web based) -- Otr500 (talk) 08:23, 16 July 2025 (UTC)