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Accounting for Employee Stock Options and Other Contingent Equity Claims: Taking a Shareholder's View
Author(s) -
Ohlson James A.,
Penman Stephen H.
Publication year - 2007
Publication title -
journal of applied corporate finance
Language(s) - English
Resource type - Journals
eISSN - 1745-6622
pISSN - 1078-1196
DOI - 10.1111/j.1745-6622.2007.00141.x
Subject(s) - accounting , center of excellence , equity (law) , shareholder , economics , finance , corporate governance , political science , law