Chp. 19 Smartbook

Share-Based Compensation

Awards of shares, stock options, and cash payments tied to the market price of shares are common types of?

restricted stock plans.

Share-based plans that requires that the awardee continue to be employed by the granting company are typically referred to as?

The shares typically are contingent on the continued employment of the awardee.

Which of the following is correct regarding the nature of restricted stock? Multiple choice question. The shares can only be sold back to the issuing company and not outside investors. The shares can only be traded during certain time periods. The shares typically are contingent on the continued employment of the awardee.

Restricted stock awards

Stock award plans that are used to motivate employees to remain with the granting company are referred to as?

debit paid-in capital—restricted stock. credit paid-in capital in excess of par. credit common stock.

Marian Company granted restricted stock units for its par value stock to its top executives. When the restriction is lifted, Marian should (Select all that apply.) debit paid-in capital—restricted stock. credit common stock. credit paid-in capital—restricted stock. credit paid-in capital in excess of par. debit paid-in capital in excess of par.

vesting period

The time between the date that options are granted and the first date they can be exercised is referred to as the?