Publication details

Nastavení parametrů opčních programů v kapitálových společnostech

Title in English Parameters setting of option programs in equity companies
Authors

KIRNER Tomáš

Year of publication 2023
Type Article in Periodical
Magazine / Source Obchodněprávní revue
MU Faculty or unit

Faculty of Law

Citation
Web Repozitář MU
Keywords Option programs; equities; equity companies; options
Attached files
Description Option programs represent the optimal solution for harmonizing the different interests between shareholders and the corporation's management. As partners cannot directly influence business management and the doctrine of due diligence is toothless in this regard, executive remuneration linked to long-term growth in the value of shares offers a suitable alternative. The paper presents the basic parameters of stock options and their valuation and deals with the regulation and setting of the conditions of option programs as a motivational tool for managers and senior employees of the company.
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