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Full-Text Articles in Law
The Tax Efficiency Of Stock-Based Compensation, Michael S. Knoll
The Tax Efficiency Of Stock-Based Compensation, Michael S. Knoll
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Over the last two decades, the use of company stock and options thereon to compensate and motivate employees has become widespread. Defenders of stock-based compensation argue that it creates value for shareholders because it encourages employees to work harder and with a common purpose. Critics, however, are less sure and stock-based compensation has come under heavy attack from investors, commentators and academics. Critics argue that it imposes excessive risk on employees and overstates net income. To date, there has been very little detailed legal or economic analysis of the tax efficiency of stock-based compensation. What serious work there has been …
Questions About The Efficiency Of Employment Arbitration Agreements, Matthew T. Bodie
Questions About The Efficiency Of Employment Arbitration Agreements, Matthew T. Bodie
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The growing popularity of arbitration agreements is well-documented. The academic literature on these agreements has been largely critical, arguing that they jeopardize important rights and enable employers to take unfair advantage of employees and consumers. However, standard economic analysis suggests that since these agreements are freely negotiated, they presumably increase the utility of both parties and are therefore efficient. This Article raises questions about the efficiency of such agreements in the employment context. It begins by modeling the decision-making process by which a rational employee would judge the desirability of an agreement, both after and before a dispute has arisen. …
Employees, Pensions, And Governance In Chapter 11, David A. Skeel Jr.
Employees, Pensions, And Governance In Chapter 11, David A. Skeel Jr.
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No abstract provided.
The Unfortunate Life And Merciful Death Of The Avoidance Powers Under Section 103 Of The Durbin-Delahunt Bill: What Were They Thinking?, Steven L. Harris, Charles W. Mooney Jr.
The Unfortunate Life And Merciful Death Of The Avoidance Powers Under Section 103 Of The Durbin-Delahunt Bill: What Were They Thinking?, Steven L. Harris, Charles W. Mooney Jr.
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No abstract provided.
Constitutional Choices: Legal Feminism And The Historical Dynamics Of Change, Serena Mayeri
Constitutional Choices: Legal Feminism And The Historical Dynamics Of Change, Serena Mayeri
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No abstract provided.
The Potential For State Labor Law: The New York Greengrocer Code Of Conduct, Matthew T. Bodie
The Potential For State Labor Law: The New York Greengrocer Code Of Conduct, Matthew T. Bodie
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While labor law academics bemoan the ossification of federal labor law, the potential for state labor law has just begun to be explored. This Article takes a closer look at the New York Greengrocer Code of Conduct, a unique approach to the problem of industry-wide employment law violations. The Code, negotiated by the New York Attorney General's Office in conjunction with groups representing workers and greengrocers, provides a set of minimum terms and conditions for grocers which to some extent go beyond statutory requirements. In return for agreeing to the Code, grocers can avoid liability for past state employment law …
Whistling In The Dark? Corporate Fraud, Whistleblowers, And The Implications Of The Sarbanes-Oxley Act For Employment Law, Miriam A. Cherry
Whistling In The Dark? Corporate Fraud, Whistleblowers, And The Implications Of The Sarbanes-Oxley Act For Employment Law, Miriam A. Cherry
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Passed in 2002 in the wake of the accounting scandals that resulted in billions of dollars of lost value to shareholders, the Sarbanes-Oxley Act has as its major goal the prevention of corporate corruption. This Article analyzes the impact of Section 806, the portion of the Sarbanes-Oxley Act that provides protections for employees who report securities fraud, and describes the effect that Sarbanes-Oxley has on existing employment law. In addition, this Article contributes to the debate over the general effectiveness of the Sarbanes-Oxley Act, a topic of contention among both academics and press commentators. This Article argues that the Act …