@misc{Raupach2003,
  author    = {Peter Raupach},
  title     = {The cost of employee stock options},
  booktitle = {Universit{\"a}t Frankfurt am Main. Fachbereich Wirtschaftswissenschaften: [Working paper series / Finance and accounting] Working paper series, Finance \& Accounting ; No. 123},
  issn      = {1434-3401},
  institution = {Wirtschaftswissenschaften},
  series    = {Working paper series / Johann-Wolfgang-Goethe-Universit{\"a}t Frankfurt am Main, Fachbereich Wirtschaftswissenschaften : Finance \& Accounting},
  number    = {123},
  type      = {workingpaper},
  pages     = {50},
  year        = {2003},
}