Analysis of a practical formula for the valuation of employee stock options

Veld, C. (2003) Analysis of a practical formula for the valuation of employee stock options. Applied Economics Letters, 10(4), pp. 205-208. (doi: 10.1080/13504850210161878)

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Abstract

In The Netherlands employee stock options are taxed when they are rewarded. The Dutch tax authorities have developed a formula for the valuation of these options. This formula is analysed and it is shown how it can be used for tax and accounting purposes in The Netherlands and in other countries.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Veld, Professor Chris
Authors: Veld, C.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Applied Economics Letters
ISSN:1350-4851
ISSN (Online):1466-4291
Published Online:06 October 2010

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