Accounting for stock options

Journal of Economic Perspectives

Volumn 19, Issue 4, 2005, Pages 115-134

  Bulow, Jeremy ^a   Shoven, John B ^b  

^a STANFORD UNIVERSITY   (United States)

^b STANFORD UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33645814847     PISSN: 08953309     EISSN: None     Source Type: Journal    
DOI: 10.1257/089533005775196714     Document Type: Review

References (11)

1. Cox, John C., Stephen A. Ross and Mark Rubenstein. 1979. "Option Pricing: A Simplified Approach." Journal of Financial Economics, September, 7, pp. 229-63.
2. Financial Accounting Standards Board. 1980. "Statement of Financial Accounting Concepts No. 2." May.
3. Financial Accounting Standards Board. 2004. "Statement of Financial Accounting Standards No. 123 (revised 2004): Share-Based Payment." December.
4. Finnegan, Jim. 2004. "Innovative New Technique Proposed to Expense Employee Stock Option Grants." Financial Engineering News. May/ June, 37; Available at 〈fenews.com〉; Downloadable spreadsheet at 〈http://fenews.com/fen37/one time-articles/bulow-shoven/bulow_shoven- example.xls〉.
5. Hull, John and Alan White. 2004. "How to Value Employee Stock Options." Financial Ana-lysts Journal. January/February, 60:1, pp. 114-19.
6. Integrated Finance, Ltd. "Proposal by Inte- grated Finance Limited for Expensing Employee Compensatory Stock Options for Financial Reporting Purposes." New York.
7. Intel Corporation. 2002-2003. Intel Corporation Annual Report 10k for 2002 and Report 10-Q for First Quarter of 2003, filed with the Securities and Exchange Commission.
8. International Accounting Standards Board. 2004. "International Financial Reporting Standard IFRS 2, Share-Based Payment."
9. Kaplan, Robert S. and Krishna G. Palepu. 2003. "Expensing Stock Options: A Fair Value Approach." Harvard Business Review. 81:12, pp. 105-10.
10. Merton, Robert C. 2004. "Summary of the Oral Testimony of Robert C. Merton, HR 3574: Stock Option Accounting Reform Act." March 3.
11. Rubinstein, Mark and Richard Stanton. 2004. "Accounting for Employee Stock Options: Position Paper." Mimeo, University of California at Berkeley, June 17.