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An analysis of employee stock options in Japan
http://hdl.handle.net/10086/14471
http://hdl.handle.net/10086/14471a0d55393-1958-4520-a8ae-712a01094b37
| アイテムタイプ | デフォルトアイテムタイプ（フル）その２(1) | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2017-05-20 | |||||||||||
| タイトル | ||||||||||||
| タイトル | An analysis of employee stock options in Japan | |||||||||||
| 言語 | en | |||||||||||
| 作成者 |
宇都宮, 浄人
× 宇都宮, 浄人
|
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| 寄与者 | ||||||||||||
| 寄与者タイプ | Editor | |||||||||||
| 姓名 | 世代間問題研究プロジェクト（世代間利害調整） = Setting Options for Fair Distribution of Well-being among Different Generations, Project on Intergenerational Equity | |||||||||||
| 言語 | en | |||||||||||
| アクセス権 | ||||||||||||
| アクセス権 | open access | |||||||||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||||||||
| 主題 | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | stock options | |||||||||||
| 主題 | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | employees | |||||||||||
| 主題 | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | non-executives | |||||||||||
| 主題 | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | compensation | |||||||||||
| 内容記述 | ||||||||||||
| 内容記述タイプ | Abstract | |||||||||||
| 内容記述 | This paper analyzes the current state of non-executive employee stock option (ESO) issuance in Japan from both micro and macro perspectives using firm data issued in 2000. I find firstly that the main determinant of ESO issuance for individual firms is the extent of their corporate flexibility, although other hypotheses may be applicable depending on the industrial sector; and secondly that the impact on the macro economy is still quite small at the aggregate level at present. However, I also find that taking appropriate account of the fair cost of issuing ESOs could have a substantial effect on the currently disclosed profits of individual issuing firms. The moment firms recognize that ESO issuance is no longer a new-fangled practice, it may well become rapidly widespread and, as a result, could distort aggregate corporate profits on a macro basis. | |||||||||||
| 言語 | en | |||||||||||
| 出版者 | ||||||||||||
| 出版者 | Institute of Economic Research, Hitotsubashi University | |||||||||||
| 日付 | ||||||||||||
| 日付 | 2002-08 | |||||||||||
| 日付タイプ | Issued | |||||||||||
| 言語 | ||||||||||||
| 言語 | eng | |||||||||||
| 資源タイプ | ||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_18gh | |||||||||||
| 資源タイプ | technical report | |||||||||||
| 出版タイプ | ||||||||||||
| 出版タイプ | VoR | |||||||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||||
| 関連情報 | ||||||||||||
| 関連タイプ | isPartOf | |||||||||||
| 関連名称 | Discussion Paper ; No. 101 | |||||||||||
| 関連情報 | ||||||||||||
| 識別子タイプ | URI | |||||||||||
| 関連識別子 | http://www.ier.hit-u.ac.jp/pie/stage1/Japanese/top.html | |||||||||||
| 収録物識別子 | ||||||||||||
| 収録物識別子タイプ | NCID | |||||||||||
| 収録物識別子 | AA11851730 | |||||||||||
| ページ数 | ||||||||||||
| ページ数 | 13 | |||||||||||
| Sponsorship | ||||||||||||
| 値 | 科学研究費補助金（特定領域研究） = Grant-in-Aid for Scientific Research on Priority Areas | |||||||||||
