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Volumn 53, Issue 1, 1997, Pages 26-34

Firm valuation and accounting for employee stock options

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EID: 20744455901     PISSN: 0015198X     EISSN: None     Source Type: Journal    
DOI: 10.2469/faj.v53.n1.2053     Document Type: Article
Times cited : (8)

References (15)
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    • Antle, R.1    Smith, A.2
  • 2
    • 0000847992 scopus 로고
    • The valuation of option contracts and a test of market efficiency
    • Black, F., and M. Scholes. 1972. "The Valuation of Option Contracts and a Test of Market Efficiency." Journal of Finance, vol. 27, no. 2 (May):399-417.
    • (1972) Journal of Finance , vol.27 , Issue.2 MAY , pp. 399-417
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  • 3
    • 85015692260 scopus 로고
    • The pricing of options and corporate liabilities
    • _. 1973. "The Pricing of Options and Corporate Liabilities." Journal of Political Economy, vol. 81, no. 3 (May/June):637-54.
    • (1973) Journal of Political Economy , vol.81 , Issue.3 MAY-JUNE , pp. 637-654
  • 4
    • 0000699975 scopus 로고
    • A comparison of the stable and student distributions as statistical models for stock prices
    • Blattberg, R.C., and N.J. Gonedes. 1974. "A Comparison of the Stable and Student Distributions as Statistical Models for Stock Prices." Journal of Business, vol. 47, no. 2 (April):244-80.
    • (1974) Journal of Business , vol.47 , Issue.2 APRIL , pp. 244-280
    • Blattberg, R.C.1    Gonedes, N.J.2
  • 5
    • 33747736277 scopus 로고
    • The information content of option prices and a test of market efficiency
    • Chiras, D.P., and S. Manaster. 1978. "The Information Content of Option Prices and a Test of Market Efficiency." Journal of Financial Economics, vol. 6, no. 2/3 (June/September):213-34.
    • (1978) Journal of Financial Economics , vol.6 , Issue.2-3 JUNE-SEPTEMBER , pp. 213-234
    • Chiras, D.P.1    Manaster, S.2
  • 6
    • 0000029854 scopus 로고
    • Valuation of executive stock options and the FASB proposal
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    • (1991) Accounting Revieiv , vol.66 , Issue.3 JULY , pp. 595-610
    • Foster III, T.W.1    Koogler, P.R.2    Vickrey, D.3
  • 8
    • 0001320229 scopus 로고
    • Standard deviations of stock price ratios implied in option prices
    • Latane, H.A., and R.J. Rendleman, Jr. 1976. "Standard Deviations of Stock Price Ratios Implied in Option Prices." Journal of Finance, vol. 31, no. 2 (May):369-81.
    • (1976) Journal of Finance , vol.31 , Issue.2 MAY , pp. 369-381
    • Latane, H.A.1    Rendleman Jr., R.J.2
  • 10
    • 84888437248 scopus 로고
    • An empirical examination of the black-scholes call option pricing model
    • MacBeth, J.D., and L.J. Merville. 1979. "An Empirical Examination of the Black-Scholes Call Option Pricing Model." Journal of Finance, vol. 34, no. 5 (December):1173-86.
    • (1979) Journal of Finance , vol.34 , Issue.5 DECEMBER , pp. 1173-1186
    • MacBeth, J.D.1    Merville, L.J.2
  • 11
    • 0000216812 scopus 로고
    • Tests of the black-scholes and cox call option valuation models
    • _. 1980. "Tests of the Black-Scholes and Cox Call Option Valuation Models." Journal of Finance, vol. 35, no. 2 (May):285-303.
    • (1980) Journal of Finance , vol.35 , Issue.2 MAY , pp. 285-303
  • 12
    • 0015602539 scopus 로고
    • The Theory of Rational Option Pricing
    • Spring
    • Merton, R.C. 1973. "The Theory of Rational Option Pricing." Bell Journal of Economics, vol. 4, no. 1 (Spring):141-83.
    • (1973) Bell Journal of Economics , vol.4 , Issue.1 , pp. 141-183
    • Merton, R.C.1
  • 13
    • 0041412312 scopus 로고
    • Corporate performance and managerial remuneration: An empirical analysis
    • Murphy, K.J. 1985. "Corporate Performance and Managerial Remuneration: An Empirical Analysis." Journal of Accounting and Economics, vol. 7, no. 1-3 (April):11-42.
    • (1985) Journal of Accounting and Economics , vol.7 , Issue.1-3 APRIL , pp. 11-42
    • Murphy, K.J.1
  • 14
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    • Equilibrium warrant pricing models and accounting for executive stock options
    • Autumn
    • Noreen, E., and M. Wolfson. 1981. "Equilibrium Warrant Pricing Models and Accounting for Executive Stock Options." Journal of Accounting Research, vol. 19, no. 2 (Autumn):384-98.
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    • Noreen, E.1    Wolfson, M.2
  • 15
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    • Materiality: An inter-industry comparison of the magnitudes and stabilities of various quantitative measures
    • Pany, K., and S. Wheeler. 1989. "Materiality: An Inter-Industry Comparison of the Magnitudes and Stabilities of Various Quantitative Measures." Accounting Horizons, vol. 3, no. 4 (December):71-78.
    • (1989) Accounting Horizons , vol.3 , Issue.4 DECEMBER , pp. 71-78
    • Pany, K.1    Wheeler, S.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.