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- Title
Discussion of “Which approach to accounting for employee stock options best reflects market pricing?”.
- Authors
Aboody, David
- Abstract
The objective of the Landsman, Peasnel, Pope and Yeah paper (in this issue) is to compare, for current shareholders, the value relevance of four methods of accounting for employee stock options (ESOs). My discussion provides a unifying framework for the theoretical analyses and the link between the theoretical analyses and the empirical investigation.
- Subjects
EMPLOYEE stock options; ACCOUNTING; EMPLOYEE ownership; STOCK ownership; EQUITY participations; INVESTMENTS
- Publication
Review of Accounting Studies, 2006, Vol 11, Issue 2/3, p247
- ISSN
1380-6653
- Publication type
Article
- DOI
10.1007/s11142-006-9001-4