The problem is lying about it—the best way to describe backdating options. The practice may defraud shareholders, as well as altering the appropriate accounting and tax treatment of the option grants.
尽管如此,就算如今作弊不多,仅仅处理1990年代的股票期权授予就够检察官们忙了.以低于市价授予股票期权并不违法.问题是对此说谎--关于股票期权回溯的最佳说法.此举可能欺骗股东,同时改变了股票期权授予的会计税务适当处理方法.被供述的UNITEDHEALTH的股票期权回溯---老板WILLIAM MCGUIRE收取16亿股票期权--如果属实,其利润和税务减免会损失几亿.
The accounting confirmation of executive stock option is very important in accounting theory and practice.
经理人股票期权的确认问题是亟待解决的会计理论和实践问题。
This study gives the specific method and process of adapting real option into analyzing technique trade by investigation on the integration of theory and practice.
⑴进行了理论和实践结合的研究，提出了如何把实物期权法用于技术交易中的具体方法和程序；
However, to"prevent trouble before it happens", we need have a clear and intact master on the ins and outs of stock option theory & practice.
为“防患于未然” ，要求我们对股票期权理论及其实证研究的来龙去脉有一个清晰和完整的掌握。
The method of parameter optimization in this paper re-solves the problem of parameter option in design and has good effect in practice.
所提出的参数优化方法解决了这种新型滚刀设计参数不易确定的难题，经实践证明，效果很好。
Besides, the paper designs and applies a practical phantom stock option plan for a technology limited company to be a practice.
同时，作为具体的应用，本文对A科技股份有限公司实行虚拟股票期权计划进行了详细的方案设计。
In the option trading market, dividends and transaction costs can't be avoided. Considering them in continuous-time market makes sense to develop option pricing theory and guide financial practice.
在期权交易的实际操作中，红利和交易费用是不可避免的，因此在时间连续的市场模型中考虑红利和交易费，对丰富期权定价理论及指导金融实践的都有着重要的意义。
In the option trading market, dividends and transaction costs can't be avoided. Considering them in continuous-time market makes sense to develop option pricing theory and guide financial practice.
在期权交易的实际操作中，红利和交易费用是不可避免的，因此在时间连续的市场模型中考虑红利和交易费，对丰富期权定价理论及指导金融实践的都有着重要的意义。
应用推荐