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Performance Deferred Share Program Introduction

Year: 2025

Type: article

Abstract: The Performance Deferred Share Program (PDSP) has been established by an organization to compensate eligible employees for their contribution to the long-term performance of the organization. The final payout to the employee depends on the organization's performance against its peer group. The PDSP valuation model is an attempt to value this liability taking this performance aspect into account.

Source: Knowledge Commons (Lakehead University)

DOI: 10.17613/mmqxr-1hz34

Author: Lee, David

Language: English

Topic: Financial Reporting and Valuation Research

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W7078762784

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