Valuing ESOs is not that simple

Glenn Boyle

No 375805, Competition & Regulation Times from New Zealand Institute for the Study of Competition and Regulation

Abstract: From 2007, New Zealand firms must report the costs of employee stock options (ESOs). Accounting regulators envisage the use of existing option-pricing models for this purpose, but these models assume an option is continuously tradable. Glenn Boyle looks at what is and isn't relevant to ESO valuation, and concludes that the tradability assumption is not trivial.

Date: 2007-03-01
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Persistent link: https://EconPapers.repec.org/RePEc:vuw:vuwcrt:375805

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