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스톡옵션制度의 效果와 類型別 特徵

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Authors
金永在
Issue Date
1999
Publisher
서울대학교 노사관계연구소
Citation
Journal of industrial relations, Vol.10, pp. 67-94
Abstract
The use of stock option plans as long-term incentive plans has been gradually increased in Korean companies recently. This study is aimed at providing some implications to employers who consider the use of stock option plans. To do this. The paper reviews the effects of the plans and examines in depth the features (i.e .. characteristics. pros and cons) of each plan. The plans examined include incentive stock option plans. non qualified stock option plans. stock appreciation rights. performance share/unit plans, phantom stock plans, and restricted stock plans The popularity of these plans changes over time. These changes are caused by many factors: economic conditions and trends, internal company financial pressures, changing attitudes toward long-term incentives, and changes in tax law. Therefore, companies which intend to introduce stock option plans should fully understand the effects of the plan, advantages and disadvantages in each plan, They should also introduce and design the plans suited to the needs and contingency of each company.
Language
Korean
URI
https://hdl.handle.net/10371/30095
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College of Business Administration/Business School (경영대학/대학원)Institute of Industrial Relations (노사관계연구소)Seoul Journal of Industrial Relations (노사관계연구, SJIR)Journal of industrial relations vol.10 (1999) (노사관계연구)
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