THE EFFECT OF USING WARRANT-PRICING MODEL ADJUSTED BY TARGET EARNING LEVELS ON THE VALUE OF EMPLOYEE STOCK OPTIONS
| المصدر: | المجلة العلمية للاقتصاد والتجارة |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة |
| المؤلف الرئيسي: | Quotb, Mohamed A. |
| المجلد/العدد: | ع1 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2013
|
| الشهر: | يناير |
| الصفحات: | 1 - 26 |
| ISSN: |
2636-2562 |
| رقم MD: | 664628 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
13
| المستخلص: |
In this paper, the researcher is going to investigate the use of a warrant pricing model adjusted by target earnings to incorporate the valuation implications of dilution and the inevitable increase in earnings that associate with almost every employee stock option (ESO) offering, in estimating the fair value of ESO grants for financial reporting purposes, which require to expense the value of ESO grant in the income statement. The researcher also incorporated the value of ESO in the equity valuation. The empirical results show that stock price estimate using the proposed model shows the highest explanatory power and the lowest prediction error. |
|---|---|
| ISSN: |
2636-2562 |
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