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Discussion of “Which approach to accounting for employee stock options best reflects market pricing?”

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  • David Aboody

    (UCLA Anderson School of Management)

Abstract

The objective of the Landsman, Peasnel, Pope and Yeah paper (in this issue) is to compare, for current shareholders, the value relevance of four methods of accounting for employee stock options (ESOs). My discussion provides a unifying framework for the theoretical analyses and the link between the theoretical analyses and the empirical investigation.

Suggested Citation

  • David Aboody, 2006. "Discussion of “Which approach to accounting for employee stock options best reflects market pricing?”," Review of Accounting Studies, Springer, vol. 11(2), pages 247-251, September.
    • Handle: RePEc:spr:reaccs:v:11:y:2006:i:2:d:10.1007_s11142-006-9001-4
    DOI: 10.1007/s11142-006-9001-4
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    References listed on IDEAS

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    1. Aboody, David, 1996. "Market valuation of employee stock options," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 357-391, October.
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    Cited by:

    1. Mary E. Barth & Leslie D. Hodder & Stephen R. Stubben, 2013. "Financial reporting for employee stock options: liabilities or equity?," Review of Accounting Studies, Springer, vol. 18(3), pages 642-682, September.

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    More about this item

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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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