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Policy Briefs

Policy Brief No. 1

Jan. 3, 2005
Topic: Debt vs. Equity Policy Brief

Timely & True from an Owner's View: Shareholder Value Accounting for Employee Stock Options

This brief summarizes parts of “Debt vs. Equity: Accounting for Claims Contingent on Firms’ Common Stock Performance, with Particular Attention to Employee Compensation Options”, Columbia Business School, CEASA White Paper No. 1, James Ohlson and Stephen Penman. Access this project, including associated documents and presentations.

Policy Brief No. 2

Jan. 3, 2005
Debt vs. Equity Policy Brief

Timely & True from an Owner’s View: Shareholder Value Accounting for Performance-Contingent Claims

This brief summarizes parts of “Debt vs. Equity: Accounting for Claims Contingent on Firms’ Common Stock Performance, with Particular Attention to Employee Compensation Options,”Columbia Business School, CEASA White Paper No. 1, James Ohlson and Stephen Penman. Access this project, including associated documents and presentations.

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News

CEASA co-founder, Stephen Penman, releases new Occasional Paper, “The Value Trap: Value Buys Risky Growth”, co-authored with Francesco Reggiani of Bocconi University.

 

CEASA Director of Research, Suzanne Morsfield, awarded research grant from the SWIFT Institute to report on “The Future of Financial Data Standards” with co-authors Stephen Yang of Stevens Institute, and Susan Yount of Workiva.

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