Accounting for executive stock options: Valuation alternatives for change
作者:
Eric Scoones,
Susan Eichen,
期刊:
Journal of Corporate Accounting&Finance
(WILEY Available online 1992)
卷期:
Volume 3,
issue 3
页码: 267-277
ISSN:1044-8136
年代: 1992
DOI:10.1002/jcaf.3970030302
出版商: Wiley Subscription Services, Inc., A Wiley Company
数据来源: WILEY
摘要:
AbstractThe use of stock options in executive compensation is encouraged by current accounting treatment, which in most cases does not result in compensation expense. Amid increasing public concern about executive compensation levels, FASB is returning its attention to proposals to revise the accounting rules for stock options. At the same time, the SEC is reconsidering its requirements for disclosing the value of executive stock options. In addition to reviewing the status of these projects, this article analyzes the option valuation models that might be used if new accounting or disclosure rules are adopted.
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