Exploration of Fair Value Assessment of Stock Option with B-S Model

DOI

10.2991/icssr-14.2014.223How to use a DOI?

Keywords

Stock option, Fair value, B-S model, Assessment

Abstract

Stock option is an effective and feasible incentive method which is adopted by more and more listed companies in China. Accounting Standards for Business Enterprises No.11- Stock-based Payment issued by Ministry of Finance in February 2006 standardizes accounting treatment of stock option. The fair value of stock option is adopted for the form of measuring stock option. This paper discusses related problems of assessing fair value of stock option with B-S model and puts forward solutions through analyzing the influence factors of the fair value of stock option.

Copyright

© 2014, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ling Peng
PY  - 2014/06
DA  - 2014/06
TI  - Exploration of Fair Value Assessment of Stock Option with B-S Model
BT  - Proceedings of the 3rd International Conference on Science and Social Research
PB  - Atlantis Press
SP  - 1016
EP  - 1019
SN  - 2352-5398
UR  - https://doi.org/10.2991/icssr-14.2014.223
DO  - 10.2991/icssr-14.2014.223
ID  - Peng2014/06
ER  -