B1 Non-refereed journal articles
ESO valuation under IFRS 2: considerations of agency theory, risk aversion and the binomial model (2006)


Pirjetä, A., & Rautiainen, A. (2006). ESO valuation under IFRS 2: considerations of agency theory, risk aversion and the binomial model. The ICFAI Journal of Accounting Research, 5(4), 16-37.


JYU authors or editors


Publication details

All authors or editors: Pirjetä, Antti; Rautiainen, Antti

Journal or series: The ICFAI Journal of Accounting Research

ISSN: 0972-690X

Publication year: 2006

Volume: 5

Issue number: 4

Pages range: 16-37

Publisher: Institute of Chartered Financial Analysts of India

Place of Publication: Hyderabad

Publication country: India

Publication language: English

Publication open access: Not open

Publication channel open access: 

Additional information: October 2006, ICFAI University Press


Keywords: agency theory

Free keywords: Employee stock options; IFRS; risk aversion; binomial model

Fields of science:


Contributing organizations


Ministry reporting: Yes

Preliminary JUFO rating: Not rated


Last updated on 2023-01-02 at 20:40