The new approach fused the interests of management with stockholders in the form of stock-based compensation.
Non-GAAP operating income and non-GAAP operating margin exclude the expenses related to stock-based compensation (SBC).
This treatment is what sets these options apart from most other forms of share-based compensation.
The tax rate after adjusting for tax effects from stock-based compensation and restructuring looks to be 10.5%.
Namely, key employee share based compensation runs between 10 and 15 percent of total earnings, year after year.
Excluding stock-based compensation and other items, earnings were 12 cents a share, also flat from a year earlier.
The big executive compensation increases probably came to shift compensation from performance based compensation to salary based compensation.
Excluding share-based compensation expense and related payroll tax expenses, the non-GAAP effective tax rate would have been approximately 41%.
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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Pretty interesting results considering the overall move in the industry toward fee-based compensation.
Oil company YPF, Argentina's largest company, has led the way in incentive-based compensation, tying pay to return on capital.
Bank One said that stock-based compensation expense would hit fully diluted earnings per share by just over 2 cents.
They stopped all commission-based compensation at Watts Valve and implemented new anti-corruption policies.
On the surface, shifting from a commission-based compensation to an hourly fee-based approach seemed like an astute move for Advertisers.
And, when a registered investment advisor charges performance-based compensation, by law, the advisor must make a specific disclosure to the client.
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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As a result of the market downturn and weak-performing proprietary products, brokers have seen the fee-based compensation they receive related to client assets drop dramatically.
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Yes, the burdens and risks of directorships are significantly greater than in the past, and they do justify higher equity-based compensation subject to corporate performance.
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Excluding stock based compensation, the company lost 3 cents per shares.
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 share-based compensation and related payroll tax expenses, non-GAAP operating margin was 46% for the fourth quarter, compared to 55% for the fourth quarter of 2011.
The disclosure must state that such compensation may induce the advisor to assume a greater amount of risk than the advisor might otherwise assume without performance-based compensation.
Stock options with an exercise price of fair market value or higher on the grant date qualified as cap-exempt performance-based compensation, while service-vested restricted stock did not.
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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And, get this, the legal industry, by which the ad business built its compensation model (hours), might be the one paving the way to a new, value-based compensation model.
We took the job-growth and cost-of-living rankings, and added to the mix a housing affordability index from research firm Moody's Economy.com and a salary index from Seattle-based compensation collection firm PayScale .
Hourly fee-based compensation is not tethered to accountability.
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