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 |
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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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