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Expensing stock options : a fair-value approach

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      <subfield code="a">Expensing stock options</subfield>
      <subfield code="b">: a fair-value approach</subfield>
      <subfield code="c">by Robert S. Kaplan and Krishna G. Palepu</subfield>
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      <subfield code="a">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</subfield>
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      <subfield code="g">December 2003 ; p. 105-108</subfield>
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