{"id":"W3121704695","doi":"","title":"How to Value Employee Stock Options","year":2004,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":18,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Vesting; Stock options; Accounting; Fair value; Restricted stock; Non-qualified stock option; Business; Stock (firearms); Financial accounting; Financial statement; Value (mathematics); Actuarial science; Finance; Economics; Accounting information system; Engineering; Computer science; Audit; Stock market","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002352952,0.0001216628,0.0001303911,0.0003225319,0.0004802058,0.0005982383,0.0002627395,0.0000516623,0.000033245],"category_scores_gemma":[0.0009127708,0.000108789,0.000106175,0.0005768717,0.00002031696,0.0006255254,0.00007426096,0.0009817131,0.0003275126],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005581285,"about_ca_system_score_gemma":0.001276935,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004118787,"about_ca_topic_score_gemma":0.0008016425,"domain_scores_codex":[0.9973875,0.00001281818,0.0002359055,0.0001926755,0.0005293082,0.001641753],"domain_scores_gemma":[0.9993019,0.0000136107,0.0001655803,0.0001600856,0.0003280414,0.00003082137],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00003269471,0.00008611072,0.006993213,0.00001203715,0.00005139735,0.00001250921,0.00003674133,0.001846835,0.0006911153,0.9621967,0.00139265,0.026648],"study_design_scores_gemma":[0.001140592,0.0001818706,0.01765477,0.00006129978,0.0000533551,0.0001541047,0.0007449104,0.0002221579,0.0000876073,0.9152169,0.06410179,0.0003806315],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9154831,0.0003282753,0.05716647,0.02295364,0.0003967061,0.0002672088,3.73609e-7,0.00009048411,0.003313753],"genre_scores_gemma":[0.9919757,0.00008482565,0.0003321629,0.0006306749,0.001721947,0.00001556145,0.00000383182,0.00002640603,0.005208846],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.07649265,"threshold_uncertainty_score":0.5768825,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03207384467622483,"score_gpt":0.2984777863319587,"score_spread":0.2664039416557339,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}