A Critique’s View of Employee Stock Options in India: Re-Assessment and Perspectives

13 Pages Posted: 17 Oct 2010

See all articles by Ambuj Gupta

Ambuj Gupta

University of Petroleum and Energy Studies Dehradun (U.K.) India

Date Written: August 10, 2010

Abstract

The Employee Stock Options Scheme has been widely acknowledged as an effective tool for enhancing the productivity, efficiency and effectiveness of the organizations through increased employee morale and commitment. In India, we found several success stories of ESOPs, namely Wipro, Dabur, Infosys and so on. However, the public sector in India has not yet been able to implement and take advantage of this scheme consequent to delay in absence of clear guidelines from the department of public enterprises. The present study deliberates on the reassessment of the employee stock options scheme in India and finds newer perspectives towards making it a success in future.

Keywords: Employee Stock Options, ESOPs, India, Public Sector, Private Sector, Accounting Treatment, Taxation Issues

JEL Classification: D02, D33, G32, L32, M12

Suggested Citation

Gupta, Ambuj, A Critique’s View of Employee Stock Options in India: Re-Assessment and Perspectives (August 10, 2010). Available at SSRN: https://ssrn.com/abstract=1692057 or http://dx.doi.org/10.2139/ssrn.1692057

Ambuj Gupta (Contact Author)

University of Petroleum and Energy Studies Dehradun (U.K.) India ( email )

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