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Expensing stock options : a fair-value approach

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MAP20071504629
Kaplan, Robert S.
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. Título. III. Título: Harvard business review.