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European Accounting Review Volume 15, 2006 - Issue 3
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Original Articles

‘The True and Fair View’ of Executive Stock Option Valuation

Seppo Ikäheimo Helsinki School of Economics, FinlandCorrespondence[email protected]
,
Nuutti Kuosa Helsinki School of Economics, Finland
&
Vesa Puttonen Helsinki School of Economics, Finland
Pages 351-366 | Published online: 17 Feb 2007

Citations (14)

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Read on this site (2)

Loïc Belze, François Larmande & Lorenz Schneider. (2020) Transaction Costs, Option Prices, and Model Risk in Fair Value Accounting. European Accounting Review 29:2, pages 201-232.
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Ken L. Bechmann & Toke K. Hjortshøj. (2009) Disclosed Values of Option-Based Compensation – Incompetence, Deliberate Underreporting or the Use of Expected Option Life?. European Accounting Review 18:3, pages 475-513.
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Articles from other publishers (12)

Matteo Vacca. (2023) Insider Trading With Options. SSRN Electronic Journal.
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Menachem Abudy & Simon Benninga. (2013) Non-marketability and the value of employee stock options. Journal of Banking & Finance 37:12, pages 5500-5510.
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Olaf Korn, Clemens Paschke & Marliese Uhrig-Homburg. (2011) Robust stock option plans. Review of Quantitative Finance and Accounting 39:1, pages 77-103.
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Anne M. Farrell, Susan D. Krische & Karen L. Sedatole. (2011) Employees’ Subjective Valuations of Their Stock Options: Evidence on the Distribution of Valuations and the Use of Simple Anchors*. Contemporary Accounting Research 28:3, pages 747-793.
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Antti Pirjet?Seppo Ik?heimo & Vesa Puttonen. (2010) Market pricing of executive stock options and implied risk preferences. Journal of Empirical Finance 17:3, pages 394-412.
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Markku Kallio & Antti Pirjetä. (2008) Computational methods for incentive option valuation. Computational Management Science 6:2, pages 209-231.
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Elias Rantapuska & Samuli Knüpfer. (2008) Which Investors Leave Money on the Table? Evidence from Rights Issues*. Review of Finance 12:4, pages 701-733.
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DEREK C. JONES, PANU KALMI & MIKKO MAKINEN. (2006) The Determinants of Stock Option Compensation: Evidence from Finland. Industrial Relations 45:3, pages 437-468.
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Pierre Chaigneau, Julien Le Maux & Antoine Noël. (2018) Excessive Discretion in Corporate Disclosure? Evidence from Option Valuation. SSRN Electronic Journal.
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Looc Belze, Francois Larmande & Lorenz Schneider. (2015) Pricing Model Management: Evidence from Employee Stock Option (Un)Fair Valuation. SSRN Electronic Journal.
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Menachem (Meni) Abudy & Simon Benninga. (2011) Nonmarketability and the Value of Employee Stock Options. SSRN Electronic Journal.
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Elias Henrikki Rantapuska & Samuli Knüpfer. (2008) Which Investors Leave Money on the Table? Evidence from Rights Issues. SSRN Electronic Journal.
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