The Economic and Legal Consequences of Requiring the Expensing of Employee Stock Options without Specifying the Valuation Method

Requiring companies to expense options in the absence of any satisfactory method to evaluate their costs would be inconsistent with the principles and objectives of accounting.

MoreLess

Year of publication:	2009-01
Authors:	hassett, kevin allen ; Wallison, Peter J.
Institutions:	American Enterprise Institute
Subject:	working \| value \| study \| studies \| strike \| statements \| sholes \| shares \| sfas \| reports \| regulation \| pricing \| papers \| paper \| options-pricing \| option-pricing \| option \| markets \| intrinsic \| GAAP \| financial \| fasb \| fair \| expensed \| eps \| enron \| disclosed \| disclose \| compensation \| company \| companies \| Black-Scholes \| black \| accounting

More details

Series:	Working Papers.
Type of publication:	Book / Working Paper
Classification:	A - General Economics and Teaching ; G - Financial Economics
Source:	RePEc - Research Papers in Economics

Persistent link: https://ebvufind01.dmz1.zbw.eu/10010941142