haku: @author Harikumar, T. / yhteensä: 2
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| Tekijä: | Harter, C. I. Harikumar, T. |
| Otsikko: | Accounting for Option-based Compensation: The Economic Cost Approach |
| Lehti: | Journal of Business Finance and Accounting
2002 : VOL. 29:7-8, p. 1007-1022 |
| Asiasana: | STOCK OPTIONS MARKETS VALUATION COMPENSATION |
| Kieli: | eng |
| Tiivistelmä: | The intrinsic value approach amortizes over the life of the option, the difference between the stock price on the date of the grant and the exercise price of the option. The fair market value approach amortizes over the life of the option, the market value of stock options on the date of the grant. These approaches do not reflect the changes in the option-based compensation cost after the grant date. This paper proposes an economic cost approach that not only adjusts for the changes in the value of the options during its life but also records the issuance of the stock a fair market value on the exercise date. The paper provides a substantial list of references on this subject. |
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