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

David Aboody ()
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David Aboody: UCLA Anderson School of Management

Review of Accounting Studies, 2006, vol. 11, issue 2, No 5, 247-251

Abstract: 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.

Keywords: Employee stock options; Value relevance of accounting methods (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2006
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DOI: 10.1007/s11142-006-9001-4

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