Korn, Olaf; Paschke, Clemens; Uhrig-Homburg, Marliese - Universität <Göttingen>; Institut für Industrielle … - 2010
The introduction of the accounting standards SFAS 123R and IFRS 2 forexecutive stock options has led to an important change. As companies arenow forced to value their stock options at grant date for accounting purposes,the robustness of prices against the choice of certain valuation models...
