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 … value. We thereforeconclude that stock options can be reliably expensed, if the correspondingplans are properly designed.[...] …
