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Volumn 13, Issue 3, 1999, Pages 219-240

Valuing the reload features of executive stock options

Author keywords

Accelerated ownership; Binomial option pricing model; Compensation; Continuation; Replacement; Replenishment; Restoration; Valuation

Indexed keywords


EID: 0344539383     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.1999.13.3.219     Document Type: Article
Times cited : (12)

References (16)
  • 2
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  • 3
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    • The exercise and valuation of executive stock options
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    • Carpenter, J.N.1
  • 6
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    • Valuing executive stock options with a departure decision
    • September
    • Cuny, C. J., and P. Jorion. 1995. Valuing executive stock options with a departure decision. Journal of Accounting and Economics 20 (September): 193-205.
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    • Cuny, C.J.1    Jorion, P.2
  • 7
    • 34247541935 scopus 로고
    • Accounting for Stock-Based Compensation
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    • (1995) Statement of Financial Accounting Standards , Issue.123
  • 8
    • 4243522199 scopus 로고    scopus 로고
    • Hard to lose: "Reload" options promote stock ownership among executives; but critics say they're a lot more costly than shareholders realize
    • April 8
    • Gay, C. 1999. Hard to lose: "Reload" options promote stock ownership among executives; but critics say they're a lot more costly than shareholders realize. Wall Street Journal (April 8): R6.
    • (1999) Wall Street Journal
    • Gay, C.1
  • 10
    • 0002242651 scopus 로고
    • Estimating the "fair value" of employee stock options with expected early exercise
    • December
    • Hemmer, T., S. Matsunaga, and T. Shevlin. 1994. Estimating the "fair value" of employee stock options with expected early exercise. Accounting Horizons 8 (December): 23-42.
    • (1994) Accounting Horizons , vol.8 , pp. 23-42
    • Hemmer, T.1    Matsunaga, S.2    Shevlin, T.3
  • 12
    • 0032264835 scopus 로고    scopus 로고
    • Optimal exercise and the cost of employee stock options with a reload provision
    • Fall
    • -, -, and -. 1998. Optimal exercise and the cost of employee stock options with a reload provision. Journal of Accounting Research 36 (Fall): 231-255.
    • (1998) Journal of Accounting Research , vol.36 , pp. 231-255
    • Hemmer, T.1    Matsunaga, S.2    Shevlin, T.3
  • 14
    • 0030079229 scopus 로고    scopus 로고
    • Employee stock options exercises: An empirical analysis
    • February
    • -, and M. Lang. 1996. Employee stock options exercises: An empirical analysis. Journal of Accounting and Economics 21 (February): 5-43.
    • (1996) Journal of Accounting and Economics , vol.21 , pp. 5-43
    • Huddart, S.1    Lang, M.2
  • 15
    • 0007284573 scopus 로고    scopus 로고
    • Tax planning and the exercise of employee stock options
    • Summer
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    • (1998) Contemporary Accounting Research , vol.15 , pp. 203-216
    • Huddart, S.1    Lang, M.2
  • 16


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.