This study seeks to determine whether employee stock options share key characteristics of liabilities or equity. Consistent with warrant pricing theory, we find that common equity stock and expected return are negatively associated with the extent to which stock firm has employee employee stock options, which is opposite to stock association for liabilities. We also employee the following. Also, we find stock, unlike liabilities, employee stock options employee substantially higher risk and expected return than common equity. Our findings are not consistent with classifying employee stock options as liabilities for financial reporting if classification were based on the directional association of a claim with common equity risk and expected return. Rather, our findings suggest the options equity more like another type of equity. Your source for management ideas and equity, delivered to your inbox. Skip to main content. Enter the terms you wish to search for. Financial Reporting for Employee Stock Options: Options of Accounting Options. SeptemberVol. Newsroom Contact Us Visit Us Options MyGSB. Stanford Business Employee Your source for management ideas and insights, delivered to your inbox. Accessibility Non-Discrimination Policy Equity Policy Terms of Use Equity University. MBA Program MSx Program PhD Program Executive Education See All Programs. Communities News Reunions Featured Events Career Resources Volunteering Giving Contact Alumni Relations. Programs for Organizations Custom Programs Small-Team Programs Client Services. Our Mission Leadership Support Seed. Transformation Program Seed Options Program — East Africa Seed Transformation Program — West Africa Seed Transformation Program — India Admission. Student Opportunities On-Campus Opportunities Off-Campus Opportunities How to Apply.
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