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How Do Investors Regard ESOs?

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  • Philip Brown
  • Elissa Yew

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  • Philip Brown & Elissa Yew, 2002. "How Do Investors Regard ESOs?," Australian Accounting Review, CPA Australia, vol. 12(26), pages 36-42, March.
    • Handle: RePEc:bla:ausact:v:12:y:2002:i:26:p:36-42
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2002.tb00193.x
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    References listed on IDEAS

    as
    1. Philip Brown & Ian Dunlop, 1994. "Valuing Employee Share Options: Four Australian Case Studies," Australian Accounting Review, CPA Australia, vol. 4(8), pages 35-41, November.
    2. White, Halbert, 1980. "A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity," Econometrica, Econometric Society, vol. 48(4), pages 817-838, May.
    3. Aboody, David, 1996. "Market valuation of employee stock options," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 357-391, October.
    4. Philip Brown & Bryan Howieson, 1994. "Accounting For Employee Share Options," Australian Accounting Review, CPA Australia, vol. 4(8), pages 22-34, November.
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    Citations

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    Cited by:

    1. Jeff Coulton & Stephen Taylor, 2002. "Accounting for Executive Stock Options: A Case Study in Avoiding Tough Decisions," Australian Accounting Review, CPA Australia, vol. 12(26), pages 3-10, March.
    2. Alhaj-Ismail, Alaa & Adwan, Sami & Stittle, John, 2019. "Share-option based compensation expense, shareholder returns and financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 20-35.
    3. Jeff Coulton & Stephen Taylor, 2002. "Option Awards for Australian CEOs: The Who, What and Why," Australian Accounting Review, CPA Australia, vol. 12(26), pages 25-35, March.
    4. Ross A. Maller & Rosemary Tan & Mark Vyver, 2002. "How Might Companies Value ESOs?," Australian Accounting Review, CPA Australia, vol. 12(26), pages 11-24, March.
    5. Matolcsy, Zoltan & Riddell, Suzanna & Wright, Anna, 2009. "Alternative explanations for the association between market values and stock-based compensation expenditure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 5(2), pages 95-107.
    6. Cairns, David & Massoudi, Dianne & Taplin, Ross & Tarca, Ann, 2011. "IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia," The British Accounting Review, Elsevier, vol. 43(1), pages 1-21.
    7. Chang, Millicent & Watson, Iain, 2015. "Delayed disclosure of insider trades: Incentives for and indicators of future performance?," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 182-197.

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