Archive for September, 2013

As part of our Share-Based Payment (SBP) Best Practice Series, Montgomery Investment Technology is pleased to provide you with our research which focuses on the valuation techniques and disclosures based on the 2012 10-K and DEF14A filings of the Dow Jones Industrial Average companies. We have compiled a two page report illustrating how the Dow 30 companies are complying with Accounting Standards Codification 718 (formerly FAS 123R) and what forms of Share-Based Payments each company provides. This report ...

Montgomery Investment Technology is pleased to bring you a series of White Papers which explain the structure, risks, and rewards of employee stock options from the point of view of the recipients (participants in a stock option award program). In the first installment, we explain how an employee stock option works and point out the key features which should be understood by every recipient. The second installment discusses the value represented by an employee stock option as compared ...