Efendi, Jap; Jennifer Ho, Li-Chin; J. Tsay, Jeffrey; … - In: Review of Accounting and Finance 13 (2014) 3, pp. 210-231
Purpose – The purpose of this paper is to examine whether firms manage the total value of stock option grants downward after the implementation of Statement of Financial Accounting Standards (SFAS) 123R to reduce their reported option expenses. Design/methodology/approach – All Standard &...
