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...

With the introduction of the accounting standards FAS 123 and IFRS 2 for executive stock options an important change towards fair value accounting' has taken place. As companies are now forced to value their stock options at grant date for accounting purposes, the robustness of prices against...

With the introduction of the accounting standards FAS 123 and IFRS 2 for executive stock options an important change towards quot;fair value accountingquot; has taken place. As companies are now forced to value their stock options at grant date for accounting purposes, the robustness of prices...