EMPLOYEE STOCK OPTIONS

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The book delves into the critical role of employee stock options (ESOs) in executive compensation, particularly among S&P 500 companies, where they constitute a substantial portion of CEO pay. It discusses the implications of the Financial Accounting Standards Board's 2004 mandate for expensing ESOs, highlighting the necessity for effective valuation methods. The complexities surrounding ESO valuation are examined, positioning it as a significant area of research in Accounting, Corporate Finance, and Financial Mathematics.