The conclusion is that ESO should be measured by fair value. To be specific, ESO should be measured by stock option pricing model.
笔者的结论为：对经理人股票期权应采用公允价值的计量属性，具体而言，就是采用期权定价模型来计量经理人股票期权。
Some new option pricing formulas are derived on condition that the model is jump-diffusion, the stock pays dividends and the stochastic interest rate are continuous or discontinuous.
分别在股票支付红利、跳-扩散模型，在连续随机利率、跳-扩散模型，和在不连续随机利率、跳-扩散模型的假设下，推导出了各自新的期权定价公式。
Through the theory of probability, we show the formula of the trinomial option pricing model for finite periods in a stock market.
利用概率论的理论，推导出了某一假定证券市场中有限周期买入期权的三项式期权定价公式。
Drawing lessons from economic Value-added concept, capital-asset-pricing model and Black-Scholes model, we have designed the phantom stock option plan of Liutie material company.
借鉴经济增加值这一概念和资本资产定价模型及布莱克-舒尔茨模型，设计了柳州材料总厂虚拟股票期权激励计划。
Through analyzing the advantages and disadvantages of each model, we get that binomial model has greater flexibility for Employee Stock Option.
通过分析各个模型的优缺点，得出二叉树模型对于员工股票期权具有更大的弹性。
Then conclusions are acquired: measurement of stock option ought to be further expatiated in stock payment standard, including choice of model and establishment of corresponding parameters;
通过分析，得出我国股份支付准则应该进一步明确股票期权公允价值的计量方法，包括模型的选择和相关参数的确定；
Then the stock index path modeled by the CRSLN model is used to pricing stock index option, although it is only a primary design.
最后，基于CRSLN模型描述的股指动态过程，对股指期权的定价提出初步的构思。
The stock option system is a brand-new incentive model for managers in state-owned enterprises.
股票期权制是一种全新的企业经营者激励方式，在解决企业代理问题、激励经营者方面无疑是非常有效的。
By analyzing asset price vibration rate following limited Markov chain, prediction model of future time vibration rate and related pricing method of stock option are made.
本文通过对服从有限马尔可夫链的标的资产价格波动率进行分析，得出了在未来时刻波动的预测模型，并给出了相应的期权定价方法。
By analyzing asset price vibration rate following limited Markov chain, prediction model of future time vibration rate and related pricing method of stock option are made.
本文通过对服从有限马尔可夫链的标的资产价格波动率进行分析，得出了在未来时刻波动的预测模型，并给出了相应的期权定价方法。
应用推荐