Market-to-book ratio and conditional conservatism : firms' voluntary expensing of employee stock options
Year of publication: |
2014
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Authors: | Wakil, Gulraze |
Published in: |
Accounting research journal. - Bingley : Emerald, ISSN 1030-9616, ZDB-ID 2193040-5. - Vol. 27.2014, 2, p. 124-149
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Subject: | Accounting conservatism | Employee stock options | SFAS 123 | Aktienoption | Stock option | Bilanzierungsgrundsätze | Accounting standards | Bilanzielle Bewertung | Accounting valuation | Mitarbeiterkapitalbeteiligung | Employee ownership | Bilanzpolitik | Accounting policy |
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