Accelerated vesting of employee stock options in anticipation of FAS 123-R
Year of publication: |
2009
|
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Authors: | Choudhary, Preeti ; Rajgopal, Shivaram ; Venkatachalam, Mohan |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 47.2009, 1, p. 105-146
|
Subject: | Aktienoption | Stock option | Bilanzierungsgrundsätze | Accounting standards | Fair-Value-Bilanzierung | Fair value accounting | Prinzipal-Agent-Theorie | Agency theory |
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