Valuation of Executive Stock Options and the FASB Proposal: An Extension.
评论了高管股票期权估值及财务会计准则委员会的公允价值提案，分析了新增参数的稳定性、lambda与数值方法在会计政策中的兼容性，并进行了期权估计分析。
Abstract Comments on the valuation of executive stock options (ESO) and the fair value proposal of the Financial Accounting and Standards Board. Stability of the added parameter; Compatibility of lambda and the numerical method with accounting policy; Analysis of the ESO estimation.