The footnote disclosure for eBay, Inc. in 2000 shows that, when the Society for employee stock options was accounted for under the fair value method, its reported profit of $ 48 million would be a loss of $ 91 million have. The protagonist is a prospective member of the Compensation Committee of the Board of Directors, which provides a corporate governance perspective on the role of compensation in attracting, motivation and retention of talented employees.

The footnote disclosure for eBay, Inc. in 2000 shows that, when the Society for employee stock options was accounted for under the fair value method, its reported profit of $ 48 million would be a loss of $ 91 million have. The protagonist is a prospective member of the Compensation Committee of the Board of Directors, which provides a corporate governance perspective on the role of compensation in attracting, motivation and retention of talented employees.
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Mark T. Bradshaw
Source: Harvard Business School
13 pages.
Publication Date: Oct 11, 2001. Prod #: 102038-PDF-ENG
eBay, Inc. Stock Option Plan (A) HBR case solution