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Keywords: Option exchange program
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2013) 12 (2): 148–164.
Published: 09 May 2013
... to changes in the terms of ESO holdings. Option exchange program Option repricing Option‐based compensation Stock options Shareholders Perception Resetting the terms of employee stock option (ESO) holdings (called option repricing) has generally followed a steep decline in stock price...
