Share-based Employee Incentives Schemes

Mathias Groth Ludvigsen

Student thesis: Master thesis

Abstract

The thesis aims to explore the relationship between legal regulations and economic factors in employee share schemes. The thesis utilizes both legal and economic analyses to address the purpose of the study, the scientific theoretical method employed, the main points covered, and the conclusions drawn. Additionally, it offers a brief perspective that contextualizes the thesis within a specific company's share-based incentives program. The purpose of the thesis is to examine the applicability of legal regulations in employee share schemes and the significant role economic factors play in selecting incentive programs. The thesis also seeks to uncover the underlying theories behind share remuneration and analyze how the construction and selection of an incentive program take place. To accomplish these goals, the thesis employs a scientific theoretical method that combines legal and economic analyses. The legal analysis assesses the relevant legal regulations governing employee share schemes, such as securities laws, tax regulations, and corporate governance requirements. The economic analysis investigates the economic factors influencing the selection of incentive programs and explores theories related to share remuneration. By integrating these perspectives, the thesis aims to provide a comprehensive understanding of the topic. The main points covered in the thesis include the examination of legal regulations, the analysis of economic factors and the construction and selection of incentive programs. The conclusions drawn from the thesis integrate the legal and economic findings to propose how legal policy initiatives can optimize legislation regarding share-based pay schemes. Overall, this thesis combines legal and economic analyses to explore the relationship between legal regulations and economic factors in employee share schemes. It aims to enlighten what factors a company should keep in mind when implementing a share-based program and suggest legal policy initiatives to optimize legislation in this area. The practical perspective of FOM Technologies' sharebased incentives program adds depth and relevance to the study.

EducationsMSc in Commercial Law, (Graduate Programme) Final Thesis
LanguageDanish
Publication date2023
Number of pages73
SupervisorsCaspar Rose