Stock option modification under SFAS 123(R)
Year of publication: |
2014
|
---|---|
Authors: | Balsam, Steven ; Kim, Il-woon ; Ryan, David H. ; Song, Hakjoon |
Published in: |
Journal of financial reporting & accounting : JFRA. - Bingley : Emerald, ISSN 1985-2517, ZDB-ID 2625500-5. - Vol. 12.2014, 2, p. 177-195
|
Subject: | Financial reporting cost | Political cost | SFAS 123(R) | Stock option modification | Aktienoption | Stock option | Bilanzrecht | Accounting law | IFRS | Bilanzierungsgrundsätze | Accounting standards |
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