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SHARE-BASED COMPENSATION (Tables) | 12 Months Ended
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Dec. 31, 2018
SHARE-BASED COMPENSATION [Abstract] |
Achedule of Assumptions | The following table presents the weighted average assumptions used in the option-pricing model at the grant date for options granted in the years ended December 31: ﻿ ﻿
﻿ |  |  |  |  |
﻿ |  | 2018 |  | 2017 |
﻿Assumptions: |  |  |  |  |
﻿Risk-free interest rate |  | 1.94 | % | 2.25 | %
﻿Expected dividend yield |  | 2.22 | % | 3.74 | %
﻿Expected volatility of Rocky's common stock |  | 41.69 | % | 35.33 | %
﻿Expected option term (years) |  | 6.5 |  | 6.5 |
﻿Weighted-average grant date fair value per share | $ | 6.94 | $ | 2.94 |
﻿
Schedule of Share Based Compensation Expense and Related Tax Benefit | For the years ended 2018 and 2017, we recognized share-based compensation expense and the corresponding tax benefit as follows: ﻿ ﻿
﻿ |  |  |  |
﻿($ in thousands) |  | 2018 |  | 2017
﻿Share-based compensation expense | $ | 588 | $ | 146
﻿Tax benefit |  | 102 |  | 22
﻿
Summary of Stock Option Activity | The following summarizes stock option activity for the year ended December 31, 2018: ﻿ ﻿
﻿ |  |  |  |  |  |  |  |
﻿($ amounts are per share) |  | Shares |  | Weighted Average Exercise Price |  | Weighted Average Remaining Actual Term |  | Aggregate Intrinsic Value
﻿Options outstanding at January 1, 2018 |  | 89,300 | $ | $12.09 |  |  |  |
﻿Issued |  | 76,500 |  | 18.88 |  |  |  |
﻿Exercised |  | (10,500) |  | 12.88 |  |  |  |
﻿Forfeited or expired |  | (5,550) |  | 13.05 |  |  |  |
﻿Options outstanding at December 31, 2018 |  | 149,750 | $ | 15.50 |  | 6.7 | $ | -
﻿Expected to vest |  | 88,050 | $ | 15.15 |  | 8.3 | $ | -
﻿Exercisable at December 31, 2018 |  | 61,700 | $ | 16.01 |  | 4.4 | $ | -
﻿
Summary of Restricted Stock Units and Performance Share Units | The following table summarizes the status of the Company’s restricted stock units and performance share units and activity as of December 31, 2018: ﻿ ﻿
﻿ |  |  |  |  |  |  |  |
﻿ |  | Restricted Stock Units |  | Performance Share Units
﻿($ amounts are per share) |  | Quantity |  | Weighted-Average Grant Date Fair Value Per Share |  | Quantity |  | Weighted-Average Grant Date Fair Value Per Share
﻿Nonvested at January 1, 2018 |  | 11,937 | $ | 12.47 |  | 24,000 | $ | 11.30
﻿Granted |  | - |  | - |  | - |  | -
﻿Vested |  | (5,187) |  | 12.98 |  | - |  | -
﻿Forfeited |  | - |  | - |  | (24,000) |  | 11.30
﻿Nonvested at December 31, 2018 |  | 6,750 | $ | 11.93 |  | - | $ | -
﻿

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- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
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- Definition Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year. + References No definition available. + Details
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