The Accounting Review Vol. 68 No. 1 1993
Valuation of Executive Stock Options and the FASB Proposal: An Extension.
Abstract
Comments on the valuation of executive stock options (ESO) and the fair value proposal of the Financial Accounting and Standards Board. Stability of the added parameter; Compatibility of lambda and the numerical method with accounting policy; Analysis of the ESO estimation.
- DOI
- 10.2308/tar-9605305921
- Volume
- 68
- Issue
- 1
- Pages
- 184-189
- Language
- en
- Sources
- openalex crossref