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Case
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Reference no. 9-102-038
Subject category: Finance, Accounting and Control
Authors: Mark T Bradshaw (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2001
Version: 18 November 2005
Length: 13 pages
Data source: Published sources
Topics: Financial statements; Accounting standards; Corporate governance; GAAP; US Securities and Exchange Commission; Annual reports; Stock options; Compensation; Financial analysis; Disclosure
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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:
California
Industry:
Stock market
Size:
USD431 million revenues
Other setting(s):
2000
Teaching note
-
Reference no. 5-103-026
Subject category: Finance, Accounting and Control
Authors: Mark T Bradshaw (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2003
Version: 18 November 2005
Revision date: 12-Apr-2012
Length: 9 pages
View full details
Note
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Reference no. 9-102-039
Subject category: Finance, Accounting and Control
Authors: Mark T Bradshaw (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2001
Version: 15 February 2007
Length: 13 pages
Data source: Generalised experience
Topics: Financial statements; Accounting policies; Accounting standards; GAAP; Disclosure; Annual reports; Stock options; Financial analysis
View full details
Compact case
Supplement
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Reference no. 9-103-025
Subject category: Finance, Accounting and Control
Authors: Mark T Bradshaw (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2003
Version: 22 September 2005
Length: 2 pages
Data source: Published sources
Topics: Financial statements; Accounting standards; Corporate governance; GAAP; US Securities and Exchange Commission; Annual reports; Stock options; Compensation; Financial analysis; Disclosure
View full details
Compact case
Supplement
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Reference no. 9-106-027
Subject category: Finance, Accounting and Control
Authors: Mark T Bradshaw (Harvard Business School); Michele Jurgens (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2005
Version: 21 September 2005
Length: 2 pages
Data source: Published sources
Topics: Financial statements; Accounting standards; Corporate governance; GAAP; US Securities and Exchange Commission; Annual reports; Stock options; Compensation; Financial analysis; Disclosure
View full details

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:
California
Industry:
Stock market
Size:
USD431 million revenues
Other setting(s):
2000

Related

Teaching note
-
Reference no. 5-103-026
Subject category: Finance, Accounting and Control
Authors: Mark T Bradshaw (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2003
Version: 18 November 2005
Revision date: 12-Apr-2012
Length: 9 pages
View full details
Note
-
Reference no. 9-102-039
Subject category: Finance, Accounting and Control
Authors: Mark T Bradshaw (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2001
Version: 15 February 2007
Length: 13 pages
Data source: Generalised experience
Topics: Financial statements; Accounting policies; Accounting standards; GAAP; Disclosure; Annual reports; Stock options; Financial analysis
View full details
Compact case
Supplement
-
Reference no. 9-103-025
Subject category: Finance, Accounting and Control
Authors: Mark T Bradshaw (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2003
Version: 22 September 2005
Length: 2 pages
Data source: Published sources
Topics: Financial statements; Accounting standards; Corporate governance; GAAP; US Securities and Exchange Commission; Annual reports; Stock options; Compensation; Financial analysis; Disclosure
View full details
Compact case
Supplement
-
Reference no. 9-106-027
Subject category: Finance, Accounting and Control
Authors: Mark T Bradshaw (Harvard Business School); Michele Jurgens (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2005
Version: 21 September 2005
Length: 2 pages
Data source: Published sources
Topics: Financial statements; Accounting standards; Corporate governance; GAAP; US Securities and Exchange Commission; Annual reports; Stock options; Compensation; Financial analysis; Disclosure
View full details