Centro de Documentacion de Fundación MAPFRE - Expensing stock options : a fair-value approach

MAP20071504629

Expensing stock options : a fair-value approach / by Robert S. Kaplan and Krishna G. Palepu

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 reality

En: Harvard business review. - Boston. - December 2003 ; p. 105-108

1. Estrategia empresarial . 2. Management estratégico . 3. Riesgo financiero . 4. Incentivos . 5. Remuneraciones extrasalariales . 6. Valoración de riesgos . 7. Fair value . I. Palepu, Krishna G. . II. Title. III. Título: Harvard business review.