haku: @indexterm VALUATION / yhteensä: 677
viite: 340 / 677
| Tekijä: | Coller, M. Higgs, J. |
| Otsikko: | Firm valuation and accounting for employee stock options |
| Lehti: | Financial Analysts' Journal
1997 : JAN-FEB, VOL. 53:1, p. 26-34 |
| Asiasana: | FINANCIAL ANALYSIS VALUATION ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | The Financial Accounting Standards Board has issued a new standard changing the accounting treatment for employee stock options. For some firms this new method may significantly affect the bottom line. Although seeking to require better recognition of an important item, the new standard also leaves much room for individual judgment in determining the amount of that item. The authors apply the new standard to six publicly traded corporations and demonstrate that, in some cases, significant differences in valuation may result when different, yet equally acceptable calculations methods are used. |
SCIMA