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Chapter 21: Share-Based Compensation and Earnings per Share (Cambridge)

Horizontales
EPS available to common shareholders divided by the weighted-average number of common shares outstanding.
Securities where conversion or exercise of potential common shares would be to increase, rather than decrease, EPS.
A right to buy a specified number of shares of employer stock at an established price during a designated time period.
Employee _____ _____ plans allow employees to purchase employer stock at a discounted price.
Plans often awarded to select employees to encourage superior performance, or recruit and retain outstanding employees.
EPS available to common shareholders that incorporates the dilutive effect of all potential common shares.
Established stock price noted in stock options.
_____ common shares are the result from convertible debt, convertible preferred stock, stock options and warrants, and contingently issuable shares.
Verticales
The name for restricted stock actually given in the name of an employee but company may maintain physical possession of the shares.
The name for a restricted stock right to receive a specified number of shares of company stock.
_____ _____ models are statistical models used to estimate a stock options’ fair value.
_____ issuable shares are common stock that a company will issue if certain conditions are met.
A method used for convertible debt in diluted EPS calculation.
A method used for stock options and warrants in diluted EPS calculation.
Requisite _____ _____ is time period to amortize compensation expense; typically the vesting period.
A capital structure that incorporates potential common shares outstanding.
A capital structure that has no outstanding securities that could potentially dilute earnings per share.