Accounting for stock options expensing.
Chua, Hui Huang.
Goh, Xue Ling.
Ong, Hui Ying.
Date of Issue2006
College of Business (Nanyang Business School)
Our study seeks to find out if there is any significant difference between the fair values of the stock options calculated using both the Black Scholes Option-Pricing Model and the Binomial valuation model. Next, we shall examine the impact of expensing employee stock options (ESO) on companies' net profits. We also try to determine if there is a significant difference in ESO's impact on earnings between the technology based and non-technology based companies.
Final Year Project (FYP)
Nanyang Technological University