Maris, Brian A.; Maris, Jo-Mae; Yang, Tyler T. - In: Journal of Business Finance & Accounting 30 (2003-06) 5-6, pp. 669-698
The IASC recently recommended that employee compensation in the form of stock options be measured at the 'fair value' based on an option pricing model and the value should be recognized in financial statements. This follows adoption of "SFAS No. 123" in the United States, which requires firms to...
