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~isPartOf:"Betriebs-Berater : BB"
~isPartOf:"Journal of accounting research"
~person:"Rajgopal, Shivaram"
~person:"Young, Spencer"
~subject:"Accounting"
~subject:"Berichtswesen"
~subject:"Prinzipal-Agent-Theorie"
~subject:"Reporting"
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Search: subject_exact:"SFAS (Statement of Financial Accounting Standard)"
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Journal of accounting research
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Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul
;
Mergenthaler, Richard
;
Roeschley, Aaron
; …
- In:
Journal of accounting research
60
(
2022
)
1
,
pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
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Accelerated vesting of employee stock options in anticipation of FAS 123-R
Choudhary, Preeti
;
Rajgopal, Shivaram
;
Venkatachalam, Mohan
- In:
Journal of accounting research
47
(
2009
)
1
,
pp. 105-146
Persistent link: https://www.econbiz.de/10003816855
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