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  1. Home
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  3. American Economic Review
  4. May 2003
  5. Accounting for Employee Stock Options

American Economic Review

ISSN 0002-8282 (Print) | ISSN 1944-7981 (Online)

Accounting for Employee Stock Options

  • Wayne Guay
  • S. P. Kothari
  • Richard Sloan
American Economic Review
vol. 93, no. 2, May 2003
(pp. 405–409)
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Citation

Guay, Wayne, S. P. Kothari, and Richard Sloan. 2003. "Accounting for Employee Stock Options ." American Economic Review, 93 (2): 405–409. DOI: 10.1257/000282803321947425

JEL Classification

  • M41 Accounting
  • M52 Personnel Economics: Compensation and Compensation Methods and Their Effects
  • J32 Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions
  • J33 Compensation Packages; Payment Methods