AC 551 Case 13-5 Occupy Mall Street
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5-occupy-mall-street
Occupy Mall Street
Occupy Mall Street (OMS or the “Company”) is a leading real estate
management firm that owns and manages over 100 shopping malls
across the United States. The Company went public in 2009 and
experienced a continued increase in stock price through 2011. With the
sustained growth of the business and rising stock price, OMS developed
a practice of granting annual stock option awards to its executives at
the beginning of each year.
On January 1, 2012, OMS granted 1,000 employee share options that
cliff vest after a four-year service period, with an exercise price of $30
per share. Using the Black-Scholes pricing model, the Company
determined that the grant-date fair-value-based measure of the awards
was $15. On the grant date, the Company’s stock was trading at $30
per share.