haku: @author Kaplan, R.S. / yhteensä: 7
viite: 2 / 7
| Tekijä: | Kaplan, R.S. Palepu, K.G. |
| Otsikko: | Expensing stock options: A fair-value approach |
| Lehti: | Harvard Business Review
2003 : DEC, VOL. 81:12, p. 105-108 |
| Asiasana: | Stock options Employees Compensation Pay |
| Kieli: | eng |
| Tiivistelmä: | Expensing options is good in theory and practice. This new treatment ensures that estimates of stock option value reflect both the nature of the incentive contract and the subsequent market reality. This article describes a study investigating the use of a fair-value approach for estimating the value of stock options. |
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