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An IFRS 2 and FASB 123 (R) Compatible Model for the Valuation of Employee Stock Options

✍ Scribed by Manuel Ammann; Ralf Seiz


Book ID
107341540
Publisher
Springer US
Year
2005
Tongue
English
Weight
543 KB
Volume
19
Category
Article
ISSN
1555-4961

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An expanded model for the valuation of e
✍ Feng-Yu Liao; Yuh-Dauh Lyuu 📂 Article 📅 2009 🏛 John Wiley and Sons 🌐 English ⚖ 437 KB 👁 1 views

## Abstract The unique characteristics of employee stock options make straightforward applications of traditional option pricing models questionable. This study extends the standard pricing model to account for the dilution effect, the employees' exercise pattern, and the state‐dependent employee f