Discretionary Reporting of Stock Options by IPO Firms

The revision of SFAS No. 123 (SFAS No. 123R, FASB 2004) requires companies to recognize the fair value of employee stock options. In addition, nonpublic companies will no longer be permitted to assume stock price volatility of zero when calculating the fair value of their stock options. This study f...

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Veröffentlicht in:	Accounting horizons 2005-12, Vol.19 (4), p.223-236
Hauptverfasser:	Beams, Joseph D, Amoruso, Anthony J, Richardson, Frederick M
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Asset valuation Employees Estimates Fair value Financial accounting standards Initial public offering Initial public offerings Options on stocks Ownership Public companies Stochastic models Stock options Stock prices Studies U.S.A Volatility
Online-Zugang:	Volltext
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