Accounting for employee stock options: What can we learn from the market's perceptions?
The scope of this is paper is to provide new empirical evidence on the value relevance of employee stock options (ESOs) in Europe. We show, empirically, that the market participants when pricing a firm's equity place approximately the same valuation weights on the ESO-deferred compensation expe...
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Published in | IDEAS Working Paper Series from RePEc |
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Main Authors | , , , , |
Format | Paper |
Language | English |
Published |
St. Louis
Federal Reserve Bank of St. Louis
01.01.2010
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Subjects | |
Online Access | Get full text |
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