Section: Articles Title: Expensing stock options : a fair-value approach / by Robert S. Kaplan and Krishna G. PalepuAuthor: Kaplan, Robert S. Notes: Expensing options is good in theory and practice. This new treatment ensures that estimates of stock option value reflect both the nature of the incentive contract and the subsequent market realityRelated records: En: Harvard business review. - Boston. - December 2003 ; p. 105-108Materia / lugar / evento: Estrategia empresarial Management estratégico Riesgo financiero Incentivos Remuneraciones extrasalariales Valoración de riesgos Fair value Otros autores: Palepu, Krishna G. Secondary titles: Título: Harvard business reviewOther categories: 922.112 Rights: In Copyright (InC) See issue detail