Accounting for Employee Stock Options
American Economic Review
vol. 93,
no. 2, May 2003
(pp. 405-409)
Citation
Guay, Wayne, S. P. Kothari, and Richard Sloan. 2003. "Accounting for Employee Stock Options ." American Economic Review, 93 (2): 405-409. DOI: 10.1257/000282803321947425JEL Classification
- M41 Accounting
- M52 Personnel Economics: Compensation and Compensation Methods and Their Effects
- J32 Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions
- J33 Compensation Packages; Payment Methods