Valuing employee stock options under SFAS 123R using the Black-Scholes-Merton and lattice model approaches

Journal of Accounting Education

Volumn 25, Issue 1-2, 2007, Pages 88-101

  Baril, Charles ^a   Betancourt, Luis ^b   Briggs, John ^a  

^a JAMES MADISON UNIVERSITY   (United States)

^b OFFICE OF THE COMPTROLLER OF THE CURRENCY   (United States)

Author keywords

Employee stock options; FASB 123; Lattice models; Option pricing

Indexed keywords

EID: 34248396036     PISSN: 07485751     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccedu.2007.01.002     Document Type: Article

References (1)

1. Financial Accounting Standards Board. Share-based payments (SFAS 123R). Statement of financial accounting standard no. 123 (revised 2004) (2004), FASB, Norwalk, CT