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Expensing stock options : a fair-value approach

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<title>Expensing stock options</title>
<subTitle>: a fair-value approach</subTitle>
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<title>Harvard business review</title>
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<namePart>Kaplan, Robert S.</namePart>
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<namePart>Palepu, Krishna G.</namePart>
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<abstract>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</abstract>
<note type="statement of responsibility">by Robert S. Kaplan and Krishna G. Palepu</note>
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<topic>Valoración de riesgos</topic>
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<topic>Fair value</topic>
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