Research Paper on:
Corporate Accounts and Ratios and the Effects of Share Option Schemes

Unformatted Sample Text from the Research Paper:
the company and the shareholders of that company. In looking at the way in which share options may impact on the shareholder and influence finial performance such as EPS and  other ratios it should first be remembered that there are two types or recipients of share options. These are those that are contributing the company, but cannot directly impact on  the share value, these are the general employees, and those that can impact on the performance and the way results are reported, this category will general consist of directors, these  are the strategy makers and those that determine the accounting policies to be used. In looking at these issue it is very difficult to ascertain actual figures of the cost  of share options on the share holders as share process are not impacted by share options alone, and recent moves to make scheme costs more transparent were withdrawn in December  2002 by the Urgent Issues Task Force, a taskforce of the Accounting Standards Board (ASB, 2002). This makes the real cost more difficult to account for as well as the  failure of other attempts to clarify share option costs (Peel, 2000). In seeking to define the impact on the different aspects of the accounting that produce the ratios the  employees who do not have a direct impact will be considered first, and the directors or other employees that can have a direct impact will be considered. Share option  schemes are popular, many companies offer these to all employees, subject to some predefined criteria, such as a minimum period of service. It is also becoming more popular to attach  performance criteria to the option, this is more common where thee options are discounted or free, this may be in terms of the increased business or profit, the performance of