Valuation Resources

Bibliographies by Subject

Valuing Stock Options

JT Research LLC

Aboody, David. "Market Valuation of Employee Stock Options."Journal of Accounting and Economics. 1996 pp, 357-391.

Barenbaum, Les and Walt Schubert. "Measuring the Value of Executive Stock Options."FairShare. December 1992.

Bey, Roger P. and Larry J. Johnson. "Valuation of Executive Stock Options."Managerial Finance. 1995, pp. 9-24.

Carpenter, Jennifer N. "The exercise and valuation of executive stock options."Journal of Financial Economics. Vol. 48 1998, pp 127-158.

Chaffe, David B.H. "Option Pricing as a Proxy for Discount for Lack of Marketability in Private Company Transactions."Business Valuation Review. December 1993, pp. 183-188.

Coller, Maribeth and Julia L. Higgs. "Firm Valuation and Accounting for Employee Stock Options.Financial Analysts Journal. January/February 1997, pp. 26-34.

Crouhy, Michael and Dan Galai. "Common Error in the Valuation of Warrants and Options in Firms with Warrants."Financial Analysts Journal. September/October 1991, p. 89-90.

Crawford, Dean and Diana R. Franz. "Stock-based Compensation: Estimating Option Values."The CPA Journal. December 1994, pp. 60+.

Czaplinski, Nancy M. "How to Value and Treat Options." American Journal of Family Law. Spring 1998, p 15-21.

Florescue, Leonard G. "Valuing and Distributing Restricted Stock Options."New York Law Journal March 9, 1998.

Franz, Diana R.et al. "How to Value Gifts of Employee Stock Options."The Tax Advisor. December 1998, p. 848+.

"Guidance on Valuing Compensatory Stock Options For Transfer Tax Purposes."Taxation for Lawyers. September/October 1998, pp. 118-119.

Horowitz, Steven A. "Rev. Ru. 98-12 and Rev. Proc. 98-34: The IRS and Gifts of Employee Stock Options."Taxes. August 1998, pp. 10-11.

King, Alfred M. "Options Can Be Valued."Strategic Finance, October. 2002.

Levine, Lawrence M., Luft, Carl F., and Howe, Jon W. "Illiquidity Considerations on the Valuation of Stock Options."

Luft, Carl F.et al. "Considerations in Valuing Stock Options."Valuation Strategies. May/June 1998 pp 15+.

Lynch, James M. "Treatment of Options and Warrants in Tax-Free and Taxable Transactions."Taxes, March 1999, pp. 46-63.

Kulatilaka, Nalin and Alan J. Marcus. "Valuing Employee Stock Options."Financial Analysts Journal. November-December 1994, pp. 46-56.

Marcus, Fred J. and Douglas K. Freeman.Valuing Compensatory Stock Options. Journal of the American Society of CLU and ChFC.September 1998, 22-24.

Paschall, Michael A. "Valuing Stock Options for Divorce and Estate Planning." Family Forum , April 2001. (pdf)

Paschall, Michael A. "A Fountain Run Dry." Family Forum , February 2003. (pdf)

Rosenberg, Geanne. "'Cheap Stock Options Draw SEC Review: at issue: The Valuation Given and its Effect on Earnings."The National Law Journal. October 19, 1998.

Rosenthal, R. Christopher. "Valuing Restricted Stock Options." 1999 AICPA National Business Valuation Conference, December 5, 1999.

Schwartz, Philip. "Valuing Stock Options of U.S. Corporate Executives Working Abroad." FairShare. April, 1997.

Schweihs, Robert P. "Valuation of Management Stock Options." Insights. Willamette Management Associates. Autumn 1998.

"Stock Options Transferable Only to Family Members Do Not Have Ascertainable Fair Market Value Under Section 83."Tax Management Memorandum. September 14, 1998, p. 305.

Turner, Brett R. "Stock Options and Other Restricted Benefits As Divisible Property in Divorce Actions." Divorce Litigation. November 1997, pp. 201-212.

Wilson, Thomas E.et al. "Valuing Stock Options: A Cost-Effective Spreadsheet Template."The CPA Journal. March 1995, p 65+.

Wilson, Thomas E. et al. "Accounting: Valuing Stock Options: A Revised Spreadsheet Template." The CPA Journal. March 1996.

To obtain copies of the articles in this bibliography:

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