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Search: subject:"SFAS 123(R)"
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Aktienoption
10
Stock option
10
Executive compensation
8
Führungskräfte
7
Managers
7
SFAS 123R
7
SFAS 123(R)
5
Stock options
4
Accounting standards
3
Aktienrückkauf
3
Bilanzierungsgrundsätze
3
Börsenkurs
3
Financial reporting cost
3
IFRS 2
3
Managervergütung
3
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3
Share price
3
Share repurchase
3
Stock option modification
3
Accounting
2
Accounting law
2
Bilanzrecht
2
Compensation
2
Compensation system
2
Disclosure versus recognition
2
Earnings management
2
IFRS
2
Incentive stock options
2
Leistungsanreiz
2
Leistungsentgelt
2
Performance incentive
2
Performance pay
2
Restricted stock grants
2
SFAS 123r
2
Stock option-based compensation
2
United States of America
2
Vergütungssystem
2
ASC 718
1
Accounting policy
1
Agency theory
1
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Undetermined
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19
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11
research-article
4
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English
14
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4
German
1
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Balsam, Steven
3
Kim, Il-woon
3
Song, Hakjoon
3
Canil, Jean
2
Efendi, Jap
2
Merz, Alexander
2
Mohan, Nancy
2
Ryan, David
2
Zhang, Yu
2
Ainina, M. Fall
1
Albritton, Bonnie
1
Cadman, Brian D.
1
Chen, Anthony W.
1
Chen, Jim
1
Choi, Heeick
1
Fall Ainina, M.
1
Gutsche, Robert
1
Hegemann, Steven
1
Ho, Li-Chin Jennifer
1
Ismailescu, Iuliana
1
J. Tsay, Jeffrey
1
Jennifer Ho, Li-Chin
1
Karpavičius, Sigitas
1
Kim, Hyung Tae
1
Lee, Seung Won
1
Lee, Seungwon
1
Mo, Songtao
1
Rakowski, David
1
Rusticus, Tjomme O.
1
Ryan, David H.
1
Sarkar, Salil K.
1
Sunder, Jayanthi
1
Tsay, Jeffrey J
1
Zhou, Hui
1
Zhou, Wei
1
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Journal of Financial Reporting and Accounting
2
Review of Accounting and Finance
2
The journal of corporate finance : contracting, governance and organization
2
Accounting & Taxation
1
Applied economics letters
1
IRZ : Zeitschrift für internationale Rechnungslegung
1
International Journal of Accounting & Information Management
1
International Journal of Accounting and Information Management
1
Journal of Accounting Literature
1
Journal of accounting literature : the official journal of the Fisher School of Accounting, Warrington College of Business, University of Florida
1
Journal of financial reporting & accounting : JFRA
1
Journal of international business and economics : JIBE
1
Quarterly journal of finance & accounting : QJFA
1
Review of Pacific Basin financial markets and policies
1
Review of accounting studies
1
The journal of corporate accounting & finance
1
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ECONIS (ZBW)
11
RePEc
4
Other ZBW resources
4
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1
The effects of
SFAS
123
R
on earnings management
Lee, Seungwon
- In:
The journal of corporate accounting & finance
34
(
2023
)
1
,
pp. 179-190
Persistent link: https://www.econbiz.de/10014279425
Saved in:
2
The effects of
SFAS
-
123
R
on corporate investment
Choi, Heeick
;
Kim, Hyung Tae
;
Lee, Seung Won
;
Mo, Songtao
- In:
Applied economics letters
27
(
2020
)
10
,
pp. 803-809
Persistent link: https://www.econbiz.de/10012266917
Saved in:
3
Stock repurchases and the components of equity compensation : the impact of
SFAS
123
R
Albritton, Bonnie
;
Rakowski, David
;
Sarkar, Salil K.
- In:
Quarterly journal of finance & accounting : QJFA
58
(
2020
)
4
,
pp. 131-162
Persistent link: https://www.econbiz.de/10012593420
Saved in:
4
Are employee stock option proceeds a source of finance for investment?
Canil, Jean
;
Karpavičius, Sigitas
- In:
The journal of corporate finance : contracting, …
50
(
2018
),
pp. 468-483
Persistent link: https://www.econbiz.de/10011870320
Saved in:
5
What have we learned from
SFAS
123
r
and IFRS 2? : a review of existing evidence and future research suggestions
Merz, Alexander
- In:
Journal of accounting literature : the official journal …
38
(
2017
),
pp. 14-33
Persistent link: https://www.econbiz.de/10011811362
Saved in:
6
Non-dividend protected executive options and dividend policy : evidence from
SFAS
123
R
Canil, Jean
- In:
The journal of corporate finance : contracting, …
44
(
2017
),
pp. 15-33
Persistent link: https://www.econbiz.de/10011751932
Saved in:
7
The effect of FASB Statement No. 123R on stock repurchases : an empirical examination of management incentives
Hegemann, Steven
;
Ismailescu, Iuliana
- In:
Review of Pacific Basin financial markets and policies
20
(
2017
)
2
,
pp. 1-31
Persistent link: https://www.econbiz.de/10011744123
Saved in:
8
What have we learned from
SFAS
123
r
and IFRS 2? A review of existing evidence and future research suggestions
Merz, Alexander
- In:
Journal of Accounting Literature
38
(
2017
)
1
,
pp. 14-33
The fundamental change in accounting rules for equity-based compensation (EBC) instituted by SFAS 123,
SFAS
123
r
, and …
Persistent link: https://www.econbiz.de/10014839722
Saved in:
9
Equity-sttled Share-based Compensations - fairly presented & decision useful? : grant vs. exercise date accounting & empirische Analyse des Option Overhang der SMI-Unternehmen
Gutsche, Robert
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
11
(
2016
)
2
,
pp. 79-87
Persistent link: https://www.econbiz.de/10011641108
Saved in:
10
Stock option modification under
SFAS
123
(
R
)
Balsam, Steven
;
Kim, Il-woon
;
Ryan, David H.
;
Song, Hakjoon
- In:
Journal of financial reporting & accounting : JFRA
12
(
2014
)
2
,
pp. 177-195
Persistent link: https://www.econbiz.de/10010431255
Saved in:
1
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