Using Sectoral Indexes to Discount the Exercise Price of Employee Stock Options
Employee stock options (ESOs) are an instrument in compensating top management of corporations. In the literature, they are described as a variable component of remuneration of a long-term character (Borkowska, 2012). There are six characteristic elements of the ESO: a grant date, the ESO plan durat...
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| Format: | Article |
| Language: | English |
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Sciendo
2016-12-01
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| Series: | Folia Oeconomica Stetinensia |
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| Online Access: | https://doi.org/10.1515/foli-2016-0010 |