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Cul es el efecto del ejercicio de las opciones sobre acciones? Generan caja a...

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Accounting

Cul es el efecto del ejercicio de las opciones sobre acciones?

Generan caja a la empresa emisora y, por tanto, aumentan el beneficio por accin. Son un gasto a la hora de hacer ejercicio. Esto reduce el ingreso neto. Aumentan la deuda y reducen la capacidad de endeudamiento, pero no tienen efecto sobre las ganancias. Aumentan el nmero de acciones en circulacin

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