Discussion of "Which approach to accounting for employee stock options best reflects market pricing?"

被引：3

作者：

Aboody, David ^{[1
]}

机构：

[1] Univ Calif Los Angeles, Anderson Sch Management, Los Angeles, CA 90095 USA

来源：

REVIEW OF ACCOUNTING STUDIES | 2006年 / 11卷 / 2-3期

关键词：

employee stock options; value relevance of accounting methods;

D O I：

10.1007/s11142-006-9001-4

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页码：247 / 251

页数：5