A Critique’s View of Employee Stock Options in India: Re-Assessment and Perspectives
13 Pages Posted: 17 Oct 2010
Date Written: August 10, 2010
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: Suggested Citation