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Disclosure versus recognition: the case of expensing stock options

Cheng, Xiaoyan; Smith, David - In: Review of Quantitative Finance and Accounting 40 (2013) 4, pp. 591-621

The SFAS 123R comment process generated over 6,500 comment letters, most of which were against the standard’s enactment. This outpouring of emotion indicates that many believe that disclosure versus recognition matters. Our paper provides evidence for the debate whether managers’ discretion,...

Persistent link: https://www.econbiz.de/10010867628

The relationship between capital structure and product markets: evidence from New Zealand

Smith, David; Chen, Jianguo; Anderson, Hamish - In: Review of Quantitative Finance and Accounting 38 (2012) 1, pp. 1-24

Persistent link: https://www.econbiz.de/10010867701

Valuation and classification of company issued cash and share-puts

Terando, William; Shaw, Wayne; Smith, David - In: Review of Quantitative Finance and Accounting 29 (2007) 3, pp. 223-240

Persistent link: https://www.econbiz.de/10005808797

Security Market Effects Associated with SFAS No. 131: Reported Business Segments.

Ettredge, Michael; Kwon, Soo Young; Smith, David - In: Review of Quantitative Finance and Accounting 18 (2002) 4, pp. 323-44

Persistent link: https://www.econbiz.de/10005808835