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Accounting For Employee Share Options

Author

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  • Philip Brown
  • Bryan Howieson

Abstract

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Suggested Citation

  • Philip Brown & Bryan Howieson, 1994. "Accounting For Employee Share Options," Australian Accounting Review, CPA Australia, vol. 4(8), pages 22-34, November.
    • Handle: RePEc:bla:ausact:v:4:y:1994:i:8:p:22-34
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.1994.tb00155.x
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    References listed on IDEAS

    as
    1. Mark Rubinstein., 1994. "On the Accounting Valuation of Employee Stock Options," Research Program in Finance Working Papers RPF-241, University of California at Berkeley.
    2. Lambert, Richard A. & Lanen, William N. & Larcker, David F., 1989. "Executive Stock Option Plans and Corporate Dividend Policy," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 24(4), pages 409-425, December.
    3. Ross L. Watts, 1993. "Accounting For Executive Compensation," Journal of Applied Corporate Finance, Morgan Stanley, vol. 5(4), pages 83-88, January.
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    Cited by:

    1. Philip Brown & Elissa Yew, 2002. "How Do Investors Regard ESOs?," Australian Accounting Review, CPA Australia, vol. 12(26), pages 36-42, March.
    2. 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.

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