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Employee Stock Ownership Plans: Little Evidence of Effects on Corporate Performance

PEMD-88-1 Published: Oct 29, 1987. Publicly Released: Dec 01, 1987.
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Highlights

In response to a congressional request, GAO examined employee stock ownership plans (ESOP) to determine: (1) whether companies with ESOP experienced an improvement in corporate performance, either in terms of profitability or productivity; and (2) what ESOP-related factors, if any, were related to changes in performance.

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Retirement Security
Employee benefit plansEmployee incentivesFringe benefitsLabor relationsStocks (securities)Tax exempt statusTax sheltersTaxesTax creditEmployee compensation