The effects of SFAS 123R on earnings management
SeungWon Lee
| Year of publication: |
2023
|
|---|---|
| Authors: | Lee, Seungwon |
| Published in: |
The journal of corporate accounting & finance. - Chichester [u.a.] : Wiley InterScience, ISSN 1097-0053, ZDB-ID 2054493-5. - Vol. 34.2023, 1, p. 179-190
|
| Subject: | earnings management | SFAS 123R | stock compensation | stock option compensation | Aktienoption | Stock option | Bilanzpolitik | Accounting policy | Führungskräfte | Managers | Bilanzierungsgrundsätze | Accounting standards | Managervergütung | Executive compensation | Bilanzrecht | Accounting law | Vergütungssystem | Compensation system |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1002/jcaf.22589 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014279425