Proceedings of the 2014 International Conference on Management, Education and Social Science

Barriers and Countermeasures on the Implementation of Executive Stock Options in Chinese Listed Corporations

Authors
Wangxia Liu, Yunjin Tan
Corresponding Author
Wangxia Liu
Available Online January 2014.
DOI
https://doi.org/10.2991/icmess-14.2014.37How to use a DOI?
Keywords
Executive Stock Options; listed corporations, legislation obstacles; evaluation index; stock market.
Abstract
As a long-term incentive plan, the theory of Executive Stock Options is theoretically perfect. However, there are some obvious implementation obstacles on its stimulating impact in some field, such as legislation, market, supervision, assessment, tax preference and so on. Therefore, this paper analyzes the barriers of Executive Stock Options and its countermeasures by using comparative analysis method, empirical analysis method and case analyzing method aiming at enhancing the incentive effect on the implementation of Executive Stock Options in Chinese listed corporations. Finally, it is concluded that such countermeasures should be taken as follows: Establishing and improving laws and regulations about the stock options, setting up scientific evaluation system, reinforcing the supervision dynamics of intermediary service institutions, industriously enhancing the effectiveness of security markets of China and providing the support on tax policy etc.
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This is an open access article distributed under the CC BY-NC license.

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Proceedings
2014 International Conference on Management, Education and Social Science (ICMESS 2014)
Part of series
Advances in Intelligent Systems Research
Publication Date
January 2014
ISBN
978-90786-77-98-7
ISSN
1951-6851
DOI
https://doi.org/10.2991/icmess-14.2014.37How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Wangxia Liu
AU  - Yunjin Tan
PY  - 2014/01
DA  - 2014/01
TI  - Barriers and Countermeasures on the Implementation of Executive Stock Options in Chinese Listed Corporations
BT  - 2014 International Conference on Management, Education and Social Science (ICMESS 2014)
PB  - Atlantis Press
SN  - 1951-6851
UR  - https://doi.org/10.2991/icmess-14.2014.37
DO  - https://doi.org/10.2991/icmess-14.2014.37
ID  - Liu2014/01
ER  -