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.

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Year of publication:	2003-02
Authors:	hassett, kevin allen ; Wallison, Peter J.
Institutions:	American Enterprise Institute
Subject:	Regulation \| markets \| pricing \| Financial services \| compensation \| option \| financial \| black \| Working Paper \| company \| studies \| companies \| papers \| working \| study \| fair \| accounting \| GAAP \| enron \| value \| reports \| fasb \| shares \| statements \| disclose \| intrinsic \| Black-Scholes \| strike \| sfas \| option-pricing \| eps \| options-pricing \| disclosed \| expensed \| sholes

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Extent:	text/html
Series:	Working Papers.
Type of publication:	Book / Working Paper
Classification:	G - Financial Economics
Source:	RePEc - Research Papers in Economics

Persistent link: https://ebvufind01.dmz1.zbw.eu/10010949199