M. A. Gumport

MG Holdings/SIP

Summit, NJ 07901

United States

SCHOLARLY PAPERS

48

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36

Scholarly Papers (48)

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stock buyback,buyback,repurchase,corporate governance,10B-18,10B5-1,backdating,options scandal,perfect payday,gumport,Cashless Buyback,MG Holdings/SIP,SEC enforcement

2.

Analyzing Stock Buyback Board Decisions (#4) - Oracle Case Study

Number of pages: 29 Posted: 22 Jun 2007 Last Revised: 21 Apr 2009
M. A. Gumport
MG Holdings/SIP
Downloads 640 (42,623)

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Oracle, ORCL, Texas Instruments, TXN, Intel, INTC, NVIDIA, NVDA, stock buyback, stock repurchase, share buyback, share repurchase, option compensation, management options, governance, payout, dividend, 10b5-1, 10b-18

3.

Accelerated Stock Repurchase Programs: Underreported and Overpriced? Part I (AMAT, CY, LLTC and XLNX Case Studies)

Number of pages: 20 Posted: 15 Oct 2007 Last Revised: 22 Jun 2016
M. A. Gumport
MG Holdings/SIP
Downloads 544 (52,531)
Citation 1

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Accelerated stock repurchase, ASR, stock buyback, stock repurchase, share repurchase, VWAP, convertible, 10b5-1, 10b5 1, 10b-18, 10b 18, capital structure, dividend, Cypress, Cypress Semiconductor, CY, Applied Materials, AMAT, Xilinx, XLNX, Linear Technology, LLTC, payout

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equity derivative, equity finance, equity valuation, stock buyback, stock repurchase, share buyback, share repurchase, venture finance, distress finance, option compensation, governance, payout, dividend, 10b5-1, 10b-18, capital structure

5.

Understanding Convertible Debt Funded Stock Buybacks - Cypress Semiconductor Case Study

Number of pages: 27 Posted: 04 Oct 2007
M. A. Gumport
MG Holdings/SIP
Downloads 486 (60,582)

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Stock buyback, stock repurchase, share repurchase, VWAP, convertible, 10b5-1, 10b5 1, 10b-18, 10b 18, capital structure, dividend, Cypress, Cypress Semiconductor, call spread, payout

6.

Buyback Benefits to Shareholders (#1) - Texas Instruments Case Study

Number of pages: 19 Posted: 16 Jun 2007 Last Revised: 23 Mar 2008
M. A. Gumport
MG Holdings/SIP
Downloads 474 (62,486)

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stock buyback, stock repurchase, share buyback, share repurchase, Texas Instruments, option compensation, management options, governance

7.

Accelerated Stock Repurchase Programs: Underreported and Overpriced? Part II (Hewlett-Packard Addendum)

Number of pages: 13 Posted: 23 Oct 2007 Last Revised: 22 Jun 2016
M. A. Gumport
MG Holdings/SIP
Downloads 374 (82,873)
Citation 2

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Accelerated stock repurchase, ASR, stock buyback, stock repurchase, share repurchase, VWAP, variable share, 10b5-1, 10b5 1, 10b-18, 10b 18, capital structure, dividend, Hewlett-Packard, HP,HPQ,Cypress, Cypress Semiconductor, CY, Applied Materials, AMAT, Xilinx, XLNX, Linear Technology, LLTC, payout

8.

Data: Comparing Stock Buybacks (#8) Plus Cisco Case Study

Number of pages: 42 Posted: 10 Jul 2007
M. A. Gumport
MG Holdings/SIP
Downloads 349 (89,762)

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Cisco, CSCO, Xilinx, Applied Materials, AMAT, Symantec, Symc, Oracle, ORCL,Texas Instruments,TXN, Intel, INTC, NVIDIA, NVDA, stock buyback, stock repurchase, share buyback, share repurchase, option compensation, management options, governance, payout, dividend, 10b5-1, 10b-18 ,capital structure

9.

Accounting for Equity Transactions - Marking Equity to Market: 400 Years Overdue? Or, GAAP's Gap: Pacioli After the Dutch East India Company

Number of pages: 29 Posted: 09 Dec 2007 Last Revised: 23 Dec 2014
M. A. Gumport
MG Holdings/SIP
Downloads 342 (91,834)
Citation 1

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accounting, equity, mark to market, FASB, SFAS 123r, SIV, Pacioli, Dutch East India, VOC, liability and equity project, hidden asset, 10b5-1, 10b5 1, 10b-18, 10b 18, double entry, equity value added

10.

Accounting for the Buyback Boom - The Next Step for Options and Equity Expensing

Number of pages: 32 Posted: 16 Mar 2007
M. A. Gumport
MG Holdings/SIP
Downloads 323 (97,791)
Citation 4

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sfas 123r, stock buyback, share buyback, equity accounting, options, options accounting

11.

The Buyback Monitor - April 2013: Share Buyback Profits of 232 Firms 2000-2013

Number of pages: 70 Posted: 01 May 2013 Last Revised: 04 May 2013
M. A. Gumport
MG Holdings/SIP
Downloads 304 (104,582)

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repurchase, buyback, governance, equity accounting

12.

The Buyback Monitor - July 2009: Corporate Stock Buyback Profits of 273 Firms from 2000 into 2009

Number of pages: 40 Posted: 13 Jul 2009
M. A. Gumport
MG Holdings/SIP
Downloads 278 (115,101)

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Stock buyback, stock repurchase, share buyback, share repurchase,10b5-1, 10b-18, accelerated stock repurchase, ASR

13.

GAAP's Gap Part II: Accounting for Equity Transactions (Open Letter Re: FASB Preliminary Views 1550-100)

Number of pages: 7 Posted: 11 Dec 2007
M. A. Gumport
MG Holdings/SIP
Downloads 258 (124,518)
Citation 1

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Financial Instruments with Characteristics of Equity, 1550-100, liability and equity project, basic ownership, ownership-settlement, reassessed expected outcomes, accounting, equity, mark to market, FASB, SFAS 123r, pacioli, Dutch East India, voc, hidden asset, equity value added

14.

Data: Comparing Stock Buybacks (#5) - Plus Symantec Case Study

Number of pages: 40 Posted: 25 Jun 2007 Last Revised: 21 Apr 2009
M. A. Gumport
MG Holdings/SIP
Downloads 253 (127,038)

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Symantec, Symc, Oracle, ORCL,Texas Instruments,TXN, Intel, INTC, NVIDIA, NVDA, stock buyback, stock repurchase, share buyback, share repurchase, option compensation, management options, governance, payout, dividend, 10b5-1, 10b-18

15.

Shareholder/Option Holder Profit Splits on Stock Buybacks as a Measure of Liability (#10) - Summary of 11 Case Studies (AMAT, CSCO, CY, INTC, NSM, NVDA, ORCL, SNPS, SYMC, TXN, XLNX)

Number of pages: 20 Posted: 21 Jul 2007 Last Revised: 21 Apr 2009
M. A. Gumport
MG Holdings/SIP
Downloads 228 (140,774)

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CY, NSM, Synopsys, SNPS, Cisco, CSCO, Xilinx, Applied Materials, AMAT, Symantec, Symc, Oracle, ORCL, TI, TXN, Intel, INTC, NVDA, corporate liability, stock buyback, stock repurchase, share buyback, share repurchase, option compensation, governance, payout, dividend, 10b5-1, 10b-18, capital structure

16.

'Scandal's Statistical Companion - Quantitative Efficiency in $91 Billion of 10b-18 Corporate Stock Buybacks - Performance vs. Efficiency

Number of pages: 14 Posted: 31 Oct 2006
M. A. Gumport
MG Holdings/SIP
Downloads 223 (143,833)
Citation 7

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stock buyback, buyback, VWAP, repurchase, corporate governance, 10B-18, 10B5-1, backdating, options scandal, perfect payday, gumport, Cashless Buyback, MG Holdings/SIP, SEC enforcement, Scandal

17.

The Buyback Monitor – July 2011: Share Buyback Profits of 252 Firms 2000-2011

Number of pages: 60 Posted: 06 Jul 2011
M. A. Gumport
MG Holdings/SIP
Downloads 221 (145,142)

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Stock Repurchase, Stock Buyback, Share Buyback, 10b-18, 10b5-1, CTXS, ORCL, EMC, CY, NVLS, ADSK, CRUS, IDCC, VRSN, POWI, DELL, MSI, CSCO, AMAT, ISIL, TLAB, CDNS, IDTI, WFR, LOGI, ELX, Vermaelen, Weisbenner, Kahle, Lie, Jagolinzer  

18.

Accounting's Recognition of Intangibles: Response to Penman/CEASA - Why Marking Equity to Market Makes Sense - 'Divining Rods Unnecessary'

Number of pages: 29 Posted: 12 Nov 2009 Last Revised: 22 Dec 2009
M. A. Gumport
MG Holdings/SIP
Downloads 213 (150,233)

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Intangible, tangible, CEASA, Penman, mark to market, equity, GAAP's gap, Pacioli, Citrix, Autodesk, McAfee, Cadence, National Semiconductor, Dell

19.

Comparing Stock Buybacks (#9) + Synopsys Case Study

Number of pages: 42 Posted: 19 Jul 2007
M. A. Gumport
MG Holdings/SIP
Downloads 209 (152,930)

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Synopsys, SNPS, Cisco, CSCO, Xilinx, Applied Materials, AMAT, Symantec, Symc, Oracle, ORCL,Texas Instruments,TXN, Intel, INTC, NVIDIA, NVDA, stock buyback, stock repurchase, share buyback, share repurchase, option compensation, governance, payout, dividend, 10b5-1, 10b-18, capital structure

20.

Buyback Monitor January 2010: Corporate Stock Buyback Profits of 280 Firms 2000-2009

Number of pages: 48 Posted: 03 Jan 2010
M. A. Gumport
MG Holdings/SIP
Downloads 205 (155,785)

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Stock repurchase, stock buyback, 10b-18, 10b5-1, Cypress, Citrix, Power Integrations, QLogic, Autodesk, Oracle, FLIR, McAfee, STEC, Cadence Design, Dell, National Semiconductor, Novell, Integrated Device Technology, Motorola, Maxim, Intersil, Tellabs

21.

The Buyback Monitor - 'Mirror, Mirror...' - Corporate Stock Buyback Profits of 276 Firms

Number of pages: 32 Posted: 26 Jan 2009
M. A. Gumport
MG Holdings/SIP
Downloads 200 (159,423)

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Stock buyback, stock repurchase, share repurchase, 10b-18, 10b5-1, equity accounting, mark to market, Pacioli, NSM, CDNS, KLAC, VRSN, NVLS, IDTI, ISIL, LRCX, LSI

22.

Accelerated Stock Repurchase Programs: Underreported and Overpriced? KLA-Tencor Addendum

Number of pages: 11 Posted: 08 Jul 2008
M. A. Gumport
MG Holdings/SIP
Downloads 188 (168,681)
Citation 12

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KLA-Tencor, KLAC, Accelerated stock repurchase, ASR, stock buyback, share repurchase, VWAP, variable share, 10b5-1, 10b5 1, 10b-18, 10b 18, capital structure, dividend, Hewlett-Packard, HP,HPQ,Cypress, Cypress Semiconductor, CY, Applied Materials, AMAT, Xilinx, XLNX, Linear Technology, LLTC, payout

23.

American Equity Rights Security Offerings - A Distinctive Class of Financial Transactions (Notes on 'European' Rights Including HSBC/Goldman Sachs)

Number of pages: 28 Posted: 08 Jul 2009 Last Revised: 01 Sep 2009
M. A. Gumport
MG Holdings/SIP
Downloads 187 (169,520)

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stock right, equity right, European right, American equity rights offering, underwritten right, B. Espen Eckbo, Nancy D. Ursel, HSBC, Goldman Sachs, Daniel Bushner, Cashless Buyback(tm), stock loan, accelerated stock repurchase, ASR, 10b-18, 10b5-1, stock buyback, convertible

24.

Collateral Damage: Do ASRs Carry Counterparty Risk? - Evergreen Solar Case Study

Number of pages: 15 Posted: 14 Oct 2008
M. A. Gumport
MG Holdings/SIP
Downloads 186 (170,350)

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ASR, accelerated stock repurchase, Evergreen Solar, ESLR, 10b5-1, 10b-18, buyback, stock loan, Lehman Brothers, collateral, counterparty risk

25.

Sweet Fees and Remedies on Stock Buybacks (#3) - Intel Case Study

Number of pages: 21 Posted: 25 Jun 2007 Last Revised: 21 Apr 2009
M. A. Gumport
MG Holdings/SIP
Downloads 184 (172,027)

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Stock Buyback, Stock Repurchase, Share Buyback, Share Repurchase, Intel, INTC, NVIDIA,NVDA,Texas Instruments, TXN,option compensation, management options, governance,10b5-1,10b-18

26.

The Buyback Monitor – July 2010: Corporate Stock Buyback Profits of 275 Firms 2000-2010

Number of pages: 56 Posted: 06 Jul 2010
M. A. Gumport
MG Holdings/SIP
Downloads 180 (175,439)

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Stock repurchase, stock buyback, share buyback, 10b-18, 10b5-1, Cypress, CRUS, CTXS, POWI, ADSK, FLIR, STEC, ORCL, EMC, APKT, OVTI, ARRS, NTAP, CDNS, DELL, IDTI, NSM, ISIL, MOT, MXIM, KLAC, AMAT, ZLC, ENTN, DITC, ADPT

27.

How Execs Earn Sweet Fees on Buybacks (#2) - Nvidia Case Study

Number of pages: 20 Posted: 22 Jun 2007 Last Revised: 21 Apr 2009
M. A. Gumport
MG Holdings/SIP
Downloads 176 (179,013)

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Stock Buyback, Stock Repurchase, Share Buyback, Share Repurchase, NVIDIA, NVDA, Texas Instruments, TXN, option compensation, management options, governance, 10b5-1, 10b-18

28.

Data: Comparing Stock Buybacks (#7) - Plus Xilinx Case Study

Number of pages: 45 Posted: 13 Jul 2007 Last Revised: 12 May 2009
M. A. Gumport
MG Holdings/SIP
Downloads 171 (183,513)

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Xilinx, xlnx, Applied Materials, AMAT, Symantec, Symc, Oracle, ORCL,Texas Instruments,TXN, Intel, INTC, NVIDIA, NVDA, stock buyback, stock repurchase, share buyback, share repurchase, option compensation, management options, governance, payout, dividend, 10b5-1, 10b-18, capital structure

29.

Data: Comparing Stock Buybacks (#6) - Plus Applied Materials Case Study

Number of pages: 41 Posted: 28 Jun 2007 Last Revised: 21 Apr 2009
M. A. Gumport
MG Holdings/SIP
Downloads 140 (216,954)

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Applied Materials, AMAT, Symantec, Symc, Oracle, ORCL,Texas Instruments,TXN, Intel, INTC, NVIDIA, NVDA, stock buyback, stock repurchase, share buyback, share repurchase, option compensation, management options, governance, payout, dividend, 10b5-1, 10b-18

30.

Sen v. Jagolinzer: 10b5-1 'Use/Misuse' - The Upcoming Scrutiny and Debate - Should 10b5-1 Order Instructions Be Disclosed?

Number of pages: 20 Posted: 17 Jul 2008
M. A. Gumport
MG Holdings/SIP
Downloads 123 (239,899)
Citation 4

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Rik Sen, Jagolinzer, 10b5-1, 10b5 1, insider, insider sale

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stock loan, accelerated stock repurchase, ASR, 10b-18, 10b5-1, stock buyback, convertible, ESLR, ENER, SPWRA, Evergreen Solar, Energy Conversion Devices, ECD, SunPower

32.

Common Terror: Permissible Error in Financial Statements - Teradyne Case Study - Why a $24 Million Accounting Error Need not be Corrected

Number of pages: 15 Posted: 11 Mar 2009
M. A. Gumport
MG Holdings/SIP
Downloads 108 (263,464)
Citation 1

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Stock buyback, stock repurchase, share repurchase, 10b-18, 10b5-1, equity accounting, mark to market, Pacioli, Teradyne, TER,stock option

33.

The CFO's Guide to Structuring Cashless Buybacks(TM) - How Your Company Can Best Buy Back 50% of Its Shares

Number of pages: 46 Posted: 21 Sep 2016 Last Revised: 29 Sep 2016
M. A. Gumport
MG Holdings/SIP
Downloads 106 (266,956)

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Cashless Buyback, buyback, repurchase, ASR, prepaid forward, call spread purchase, put sale

34.

ASRs Part V - Rumpelstiltskin Accounting: Spinning Gold from Straw (Silicon Image Addendum)

Number of pages: 15 Posted: 13 Mar 2009 Last Revised: 30 Sep 2009
M. A. Gumport
MG Holdings/SIP
Downloads 94 (289,290)
Citation 1

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35.

Penny Ante: Are Commissions Paid on 'Plain Vanilla', 10b-18 Corporate Stock Repurchases Reasonable? Microtune Case Study

Number of pages: 14 Posted: 16 Jan 2009
M. A. Gumport
MG Holdings/SIP
Downloads 91 (295,346)

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ASR, accelerated stock repurchase, Microtune, TUNE, 10b-18, 10b5-1, stock buyback, stock repurchase, governance

36.

The Strategic CFO -- Capitalizing on Undervaluation -- Pericom Semiconductor and Broadcom Case Studies -- The Cashless Buyback(TM) and Precedent Transactions

Number of pages: 32 Posted: 03 Nov 2015 Last Revised: 28 Dec 2015
M. A. Gumport
MG Holdings/SIP
Downloads 90 (297,347)

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Cashless Buyback (tm), Pericom, Broadcom,Conversion Right, CR, Contingent Value Right, CVR, Performance Right, VeriSign, VRSN, Stamps.com, Electronics for Imaging, EFII, Cirrus, CRUS, Autodesk, Texas Instruments, TXN, Synopsys, SNPS, Intersil, Exar, Avid Technology, AVID, Applied Micro Circuits

37.

Do Misdirected Corporate Stock Repurchase Motives Lead to Poor Stock Repurchase Plan Results? National Semiconductor Case Study

Number of pages: 28 Posted: 03 Aug 2010 Last Revised: 04 Aug 2010
M. A. Gumport
MG Holdings/SIP
Downloads 90 (297,347)

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Stock buyback, stock repurchase, 10b-18, 10b5-1, NSM, National Semiconductor, return on capital

38.

Do Stated Corporate Stock Repurchase Motives Impact Stock Repurchase Plan Results? Part II – KLA-Tencor Case Study

Number of pages: 22 Posted: 23 Sep 2010
M. A. Gumport
MG Holdings/SIP
Downloads 88 (301,599)

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Cashless Buyback, Cash xPRT, Needham, QuickLogic, warrant financing

40.

Breaking Monte Carlo - Industry Standard Option Model Limits - Implications for Investors and Corporate Finance

Number of pages: 42 Posted: 02 Jan 2012
M. A. Gumport
MG Holdings/SIP
Downloads 77 (326,778)

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Option pricing model, barrier option, cashless buyback(tm), log normal distribution, option expense recognition

41.

Legacy Savings Organizations: Beating Deferred Annuity Insurance Benefits by Over 50%; Practical Plan for Funding Extra-Long Retirement

Number of pages: 38 Posted: 21 Feb 2017
M. A. Gumport
MG Holdings/SIP
Downloads 76 (329,313)

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Retirement, deferred annuity, taxation, LSO, legacy savings organization, tontine, Geoffrey Clark, Milevsky, Salisbury, Ransom, Sutch, Forman, Sabin, Hendrick, Lewin, Walford, Kitces, McKeever, Susan Lorde Martin, Rotemberg, Sabin, William J. Bernstein

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governance, incentive pay, option, ISS, Glass Lewis, Ramtron, RMTR

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Options, corporate finance, arbitrage, Black-Scholes, Cox-Rubenstein, Taleb and Haug, option expense, Cashless Buyback

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double taxation, dividend, deductibility, tax deductibility of dividends, corporate tax, Trump, Trump tax plan

45.

NVIDIA's $14.5 Billion Finance Director - A Cashless Buyback™ Case Study

Number of pages: 26 Posted: 01 Jun 2016
M. A. Gumport
MG Holdings/SIP
Downloads 46 (420,977)

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Cashless Buyback, NVIDIA, NVDA, LYON, ARS, ASR

46.

The $1.742 Billion CFO - MPS Cashless Buyback™ Case Study

Number of pages: 30 Posted: 30 Mar 2016
M. A. Gumport
MG Holdings/SIP
Downloads 37 (456,990)

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Monolithic Power, MPS, mpwr, Cashless Buyback, stmp, vrsn, exar, isil, lpla, billion dollar cfo, crus, adsk, efii, txt, snps, ctxs, avid, lqdt, qtm, outr, hlit, sigm, ntap, htch, kopn, dspg, amcc, veco, esio, asr

47.

The Cost of ASR's - Part VII - Apple Case Study

Number of pages: 31 Posted: 06 Feb 2019 Last Revised: 20 Feb 2019
M. A. Gumport
MG Holdings/SIP
Downloads 35 (465,657)

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Apple, AAPL, ASR, Accelerated Stock Repurchase, 10b-18, 10b5-1, buyback, stock buyback

48.

PAC's - Principal Amortizing Converts - 0.90% Coupon, 150% Premium, 33-Year Callable Convertibles

Number of pages: 39 Posted: 23 Jul 2016
M. A. Gumport
MG Holdings/SIP
Downloads 22 (534,191)

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PAC, principal amortizing convertible, LYON, mandatory, convertible, IPXL, Cash xPRT, cashless buyback