Chp 21 Share-Based Compensation & EPS Flashcards
EPS available to common shareholders divided by the weighted-average number of common shares outstanding.
Basic
The name for restricted stock actually given in the name of an employee but company may maintain physical possession of the shares.
Award
The name for a restricted stock right to receive a specified number of shares of company stock.
Unit
_____ _____ models are statistical models used to estimate a stock options’ fair value.
Option Pricing
Securities where conversion or exercise of potential common shares would be to increase, rather than decrease, EPS.
Anti Dilutive
A right to buy a specified number of shares of employer stock at an established price during a designated time period.
Stock Options
_____ issuable shares are common stock that a company will issue if certain conditions are met.
Contingently
A method used for convertible debt in diluted EPS calculation.
If Converted
A method used for stock options and warrants in diluted EPS calculation.
Treasury Stock
Employee _____ _____ plans allow employees to purchase employer stock at a discounted price.
Share Purchase
Plans often awarded to select employees to encourage superior performance, or recruit and retain outstanding employees.
Share Based Compensation
Requisite _____ _____ is time period to amortize compensation expense; typically the vesting period.
Service Period
A capital structure that incorporates potential common shares outstanding.
Complex
EPS available to common shareholders that incorporates the dilutive effect of all potential common shares.
Diluted
A capital structure that has no outstanding securities that could potentially dilute earnings per share.
Simple
