M. A. Gumport

MG Holdings/SIP

Summit, NJ 07901

United States

SCHOLARLY PAPERS

48

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1

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35

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 669 (46,904)

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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 556 (59,428)
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 498 (68,097)

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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 489 (69,714)

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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 378 (94,555)
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.

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 367 (97,761)
Citation 2

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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

9.

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

Number of pages: 42 Posted: 10 Jul 2007
M. A. Gumport
MG Holdings/SIP
Downloads 356 (101,199)

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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

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 330 (110,163)
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 315 (115,895)

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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 295 (124,174)

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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 263 (139,996)
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 254 (144,906)

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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 234 (156,952)

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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 226 (162,347)
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 224 (163,784)

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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 217 (168,684)

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

19.

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 211 (173,168)

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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

20.

Comparing Stock Buybacks (#9) + Synopsys Case Study

Number of pages: 42 Posted: 19 Jul 2007
M. A. Gumport
MG Holdings/SIP
Downloads 210 (173,972)

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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

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 206 (177,163)

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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 192 (188,930)
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.

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 189 (191,713)

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

24.

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 188 (192,609)

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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

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 186 (194,412)

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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 183 (197,225)

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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 181 (199,137)

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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 172 (208,096)

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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 141 (245,432)

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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 125 (269,338)
Citation 4

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

31.

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 123 (272,622)

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

33.

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 111 (293,241)
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

34.

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 97 (321,198)

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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

35.

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 97 (321,198)
Citation 1

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36.

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 97 (321,198)

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

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 93 (329,979)

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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 90 (336,838)

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

40.

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 80 (361,621)

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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

41.

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 80 (361,621)

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

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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.

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 55 (439,817)

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

46.

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 49 (462,575)

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

47.

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 38 (510,389)

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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

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 24 (587,789)

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