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Case
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Reference no. 9-102-038
Authors: Mark T Bradshaw
Published by: Harvard Business Publishing
Originally published in: 2001
Version: 18 November 2005

Abstract

The footnote disclosure for eBay, Inc in 2000 indicates that if the company had accounted for employee stock options under the fair value method, its reported profit of $48 million would have been a loss of $91 million. The protagonist is a prospective member of the compensation committee of the board of directors, which provides a corporate governance perspective on the role of compensation in attracting, motivating, and retaining talented employees.
Location:
Industry:
Size:
USD431 million revenues
Other setting(s):
2000

About

Abstract

The footnote disclosure for eBay, Inc in 2000 indicates that if the company had accounted for employee stock options under the fair value method, its reported profit of $48 million would have been a loss of $91 million. The protagonist is a prospective member of the compensation committee of the board of directors, which provides a corporate governance perspective on the role of compensation in attracting, motivating, and retaining talented employees.

Settings

Location:
Industry:
Size:
USD431 million revenues
Other setting(s):
2000

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