Choudhary, Preeti (contributor); … - 2006
Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R
Preeti Choudhary
Doctoral Student … mandated the expensing of the fair
value of employee stock options (ESOs) via FAS 123-R. In anticipation of FAS 123-R … of Washington Business School and Fuqua School of Business,
Duke University.
1
Accelerated Vesting of Stock Options …