Discussion of "Why do pro forma and street earnings not reflect changes in GAAP? : evidence from SFAS 123R"
Year of publication: |
2012
|
---|---|
Authors: | Christensen, Theodore E. |
Other Persons: | Barth, Mary E. (contributor) ; Gow, Ian D. (contributor) ; Taylor, Daniel J. (contributor) |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 17.2012, 3, p. 563-571
|
Subject: | Führungskräfte | Managers | Aktienoption | Stock option | Bilanzierungsgrundsätze | Accounting standards | Bilanzpolitik | Accounting policy | Experiment |
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