Contabilitatea și impactul stock option plan asupra performanței financiare a entităților

Abstract

Stock option plans are financial instruments used by companies to attract, motivate and retain key employees by giving them the opportunity to purchase company shares at a preferential price during a specified period. These plans are designed to reward, retain, and inspire workers. They also serve as a means of boosting business productivity and cutting expenses associated with production. This study examines the structure, types, and impact of stock option plans on organizational performance and employee satisfaction, highlighting both the advantages and risks associated with them. Furthermore, it explores how these financial tools influence corporate strategic decisions, as well as the legal and fiscal regulations applicable across different jurisdictions. The conclusions emphasize the importance of effectively managing stock option plans to maximize benefits for all stakeholders involved. CZU: 657.6+005.216.1+005.35; JEL: M40, M41