Financial reporting for employee stock options : liabilities or equity?
Year of publication: |
2013
|
---|---|
Authors: | Barth, Mary E. ; Hodder, Leslie D. ; Stubben, Stephen R. |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 18.2013, 3, p. 642-682
|
Subject: | Employee stock options | Warrant pricing | Liabilities versus equity | Aktienoption | Stock option | Optionsanleihe | Warrant bond | Optionspreistheorie | Option pricing theory |
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