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Optionsaflønning i danske børsnoterede selskaber

Author

Listed:
  • Bechmann, Ken L.

    (Institut for Finansiering, Handelshøjskolen i København)

  • Jørgensen, Peter Løchte

    (Afdeling for Virksomhedsledelse, Aarhus Universitet)

Abstract

The Danish corporate environment has witnessed a dramatic increase in the use of option-based compensation over the last decade. This and many other facts are documented in this article, which provides the first insights into the characteristics of the option and warrant contracts issued by the complete sample of companies listed on the Copenhagen Stock Exchange. Disclosure rules require companies to inform the public about detalis of their option-based compensation programs in company announcements and annual reports. Based on these sources we have built a database containing all publicly available information about option-based compensation contracts in Danish listed companies. This database allows us to calculate, for example, contract values on an aggregate level as well as on firm, personnel group, and individual levels.

Suggested Citation

  • Bechmann, Ken L. & Jørgensen, Peter Løchte, 2003. "Optionsaflønning i danske børsnoterede selskaber," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2003(1), pages 68-88.
    • Handle: RePEc:hhs:jdaecn:0199
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    Keywords

    finansmarked; børsnoterede selskaber; opstionsaflønning;
    All these keywords.

    JEL classification:

    • A10 - General Economics and Teaching - - General Economics - - - General

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