Company Share Options

Company share option schemes have become increasingly popular with companies as a means of attracting high-quality personnel while providing an incentive that aligns their interests with those of the shareholders. Many new technology businesses see such option schemes as being essential to their success. In Company Share Options, Peter Casson examines the debate surrounding the use of executive and employee share options, with particular reference to practices in the US and the UK. The book explains the rationale behind company share option schemes and examines in detail:

• Corporate governance
• Employee share ownership
• The valuation of share option compensation
• Accounting for share option compensation
• Taxation of share option compensation