Policy Brief Series

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.