| Title |
Akcijų opcionai kaip privataus kapitalo investuotojo ir bendrovės vadovų interesų derinimo priemonė / |
| Translation of Title |
Stock options as a means to align the interests of the private equity investor and target managers. |
| Authors |
Rimas, Juozas |
| DOI |
10.15388/Teise.2009.0.267 |
| Full Text |
|
| Is Part of |
Teisė.. Vilnius : Vilniaus universiteto leidykla. 2009, t. 73, p. 124-135.. ISSN 1392-1274. eISSN 2424-6050 |
| Keywords [eng] |
stock options ; tax ; target company |
| Abstract [eng] |
The article is aimed to overview the legal issues of stock options as a tool to motivate managers of the target company in private equity transactions. An outline of the concept of equity-based compensation and its rationale is followed by a more detailed analysis of efficiency and taxation of stock options as a type of such compensation. |
| Published |
Vilnius : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2009 |
| CC license |
|
