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Nonlinearity, correlation and the valuation of employee stock options

2005/11/09 by M. R. Grasselli, Matheus R. Grasselli, Grasselli, M. R. · 1 citation
Economics, Econometrics and Finance · Mathematics · #91B16 #91B28 #Capital Investment and Risk Analysis #FOS: Economics and business #FOS: Mathematics #Financial Markets and Investment Strategies #Probability (math.PR) #Statistical Finance (q-fin.ST) #Statistics Theory (math.ST) #Stochastic processes and financial applications #math.PR #math.ST #msc:91B16 #msc:91B28 #q-fin.ST #stat.TH

paper · pdf · doi:10.48550/arxiv.math/0511234

17 pages, 8 figures

arxiv created 2005/11/09 · openalex publication_date 2005/11/09 · arxiv updated 2009/12/01 · openalex created_date 2025/10/10 · openalex updated_date 2026/07/28

Abstract

We propose a discrete time algorithm for the valuation of employee stock options based on exponential indifference prices and taking into account both the possibility of partial exercise of a fraction of the options and the use of a correlated traded asset to hedge part of their risk. We determine the optimal exercise policy under this conditions and present numerical results showing how both effects can significantly change the value of the option for an employee, as well as its cost for the issuing firm.

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