When selling a business, the seller typically faces a choice between accepting cash or stock compensation.
Most stock compensation programs require an executive to wait a specified amount of time to receive shares or exercise options.
The company reported quarterly earnings of 16 cents a share (before a 3-cent deduction for stock compensation) versus the mean estimate of 10 cents.
But one key is the tax deduction Facebook receives when employees must include the value of their stock compensation in their income.
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Costs related to the acquisition - for employee stock compensation and restructuring charges - knocked Google's overall results, as did the strong dollar.
Salaries included bonuses and commissions, but excluded any stock compensation.
Deferred stock compensation, however, may do just the opposite.
As the Wall Street Journal reported, Zynga earnings are going to remain under pressure as the company faces huge stock compensation bills that exceeded operating profit last year and will likely do so again this year.
Excluding stock based compensation, the company lost 3 cents per shares.
Carl McCall , chairman of the New York Stock Exchange compensation committee, admits he has a very hard time figuring out how much Richard Grasso should be paid.
Ciena says the deal would begin to add to pro forma earnings in the second-half of fiscal 2002 but would dilute pro forma earnings for fiscal 2001 by 19 cents to 22 cents, excluding one-time charges and amortization of intangibles and deferred stock-compensation costs.
Note that stock based compensation and corporate expense are not allocated to the geographies or retail so that the numbers do not add up (as you can see by the companies total operating margin declining 620 basis points in the fiscal third quarter but all of the geos are less than that).
The new approach fused the interests of management with stockholders in the form of stock-based compensation.
The Starr companies held billions of dollars in AIG stock and the compensation of executives.
Non-GAAP operating income and non-GAAP operating margin exclude the expenses related to stock-based compensation (SBC).
The tax rate after adjusting for tax effects from stock-based compensation and restructuring looks to be 10.5%.
Their wealth gains should come from the stock, not compensation, says Bruce Geller, portfolio manager at Naples, Fla.
In summary, it looks like GOOG is doling out more stock options as compensation to retain its employees.
FORBES: UPDATE: Why Did Google Pay Nearly Twice In Stock-Based Comp than Apple last Quarter?
Excluding stock-based compensation and other items, earnings were 12 cents a share, also flat from a year earlier.
The adjustment took into account stock-based compensation expense, as well as other items.
In this case, LinkedIn adjusts GAAP net income for taxes, depreciation and amortization, net other income and stock-based compensation.
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These rules however, apply to cash payments only, and not to stock-linked compensation.
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Bank One said that stock-based compensation expense would hit fully diluted earnings per share by just over 2 cents.
If shares of stock used as compensation have an ascertainable value, they are immediately subject to income and payroll taxes.
Please note, INTC did not exclude stock-based compensation in its non-GAAP presentation.
Likewise, the company reported profits for the quarter of 52 cents a share excluding stock-based compensation expense, above the Street at 46 cents.
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Non-GAAP operating income and non-GAAP operating margin exclude stock-based compensation (SBC) expense, as well as restructuring and related charges recorded in our Motorola Mobile business.
Excluding stock-based compensation and other items, the Santa Clara, Calif.
Profits were a penny a share, below the Street at 6 cents, although the company noted that the latest quarter included five cents a share in stock-based compensation expense.
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