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Options Pricing and Accounting Practice
Calomiris, Charles W.; Hubbard, R. Glenn - American Enterprise Institute - 2009
The establishment of new accounting rules for expensing options would likely do more harm than good.
Persistent link: https://www.econbiz.de/10010941130
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The Economic and Legal Consequences of Requiring the Expensing of Employee Stock Options without Specifying the Valuation Method
hassett, kevin allen; Wallison, Peter J. - American Enterprise Institute - 2009
Requiring companies to expense options in the absence of any satisfactory method to evaluate their costs would be inconsistent with the principles and objectives of accounting.
Persistent link: https://www.econbiz.de/10010941142
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The Economic and Legal Consequences of Requiring the Expensing of Employee Stock Options without Specifying the Valuation Method
hassett, kevin allen; Wallison, Peter J. - American Enterprise Institute - 2003
Requiring companies to expense options in the absence of any satisfactory method to evaluate their costs would be inconsistent with the principles and objectives of accounting.
Persistent link: https://www.econbiz.de/10010949199
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Options Pricing and Accounting Practice
Hubbard, R. Glenn; Calomiris, Charles W. - American Enterprise Institute - 2004
The establishment of new accounting rules for expensing options would likely do more harm than good.
Persistent link: https://www.econbiz.de/10010949204