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Article provided by Elsevier in its journal Journal of Accounting and Economics.

Volume (Year): 22 (1996)
Issue (Month): 1-3 (October)
Pages: 357-391
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Handle: RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:357-391

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7. Philippe Desbrières, 2006. "Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?," Working Papers FARGO 1061002, Université de Bourgogne - Latec/Fargo (Research center in Finance,organizational ARchitecture and GOvernance). [Downloadable!]
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9. Hess, Dieter E. & Lüders, Erik, 2001. "Accounting for stock-based compensation : an extended clean surplus relation," ZEW Discussion Papers 01-42, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research. [Downloadable!]
10. Wayne Guay & S. P. Kothari & Richard Sloan, 2003. "Accounting for Employee Stock Options," American Economic Review, American Economic Association, vol. 93(2), pages 405-409, May. [Downloadable!]

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