Faced with press allegations that executives' stock options might have been backdated, the Board of UnitedHealth Group needs to determine whether its accounting for the options was proper, and if not, what the restatement amount should be and what governance/compensation changes, if any, it should undertake. From an accounting standpoint, allows for the discussion of different methods to account for stock options--intrinsic value method versus fair value--and the differences in the degree of monitoring associated with amounts recognized in the financial statements and amounts only disclosed in footnotes. From a corporate governance standpoint, discusses how the board of directors should respond to this type of crisis in a company with an otherwise exceptional financial performance largely attributed to its long-tenured CEO.

【書誌情報】

ページ数：19ページ

サイズ：A4

商品番号：HBSP-107028

発行日：2006/9/12

登録日：2021/4/14