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Accounting choices and director interlocks: a social network approach to the voluntary expensing of stock option grants
Kang, Eugene; Tan, Brian R. - In: Journal of business finance & accounting : JBFA 35 (2008) 9/10, pp. 1079-1102
Persistent link: https://www.econbiz.de/10003786697
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Stock Options : neue Bilanzierungs- und Bewertungsansätze nach IFRS 2 und SFAS 123 (R) im Vergleich
Rossmanith, Jonas; Funk, Wilfried; Alber, Miriam - In: WPg : Kompetenz schafft Vertrauen 59 (2006) 10, pp. 664-671
Persistent link: https://www.econbiz.de/10003322032
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Executive stock options and concavity of the option price
Boyle, Phelim P.; Scott, William R. - In: The journal of derivatives : the official publication … 13 (2006) 4, pp. 72-84
Persistent link: https://www.econbiz.de/10003346508
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Contagion of accounting methods : evidence from stock option expensing
Reppenhagen, David A. - In: Review of accounting studies 15 (2010) 3, pp. 629-657
Persistent link: https://www.econbiz.de/10008698376
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Die Bilanzierung von Aktienoptionsplänen : Bilanzierungsvergleich zwischen IFRS 2 und SFAS 123 und daraus resultierende Probleme in der praktischen Anwendung
Knorr, Björn; Knorr, Gunnar - In: Globale Finanzberichterstattung : Entwicklung, …, (pp. 323-343). 2008
Persistent link: https://www.econbiz.de/10003668383
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Bilanzierung bedingter Optionszusagen nach dem Amendment zu IFRS 2
Lüdenbach, Norbert; Freiberg, Jens - In: Praxis der internationalen Rechnungslegung : PiR ; die … 4 (2008) 4, pp. 107-113
Persistent link: https://www.econbiz.de/10003675863
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Disclosed values of option-based compensation : incompetence, deliberate underreporting or the use of expected option life?
Bechmann, Ken L.; Hjortshøj, Toke K. - In: European accounting review 18 (2009) 3, pp. 475-513
Persistent link: https://www.econbiz.de/10003875347
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Determining fair values of performance-vested and forfeiture-embedded employee stock options
Wu, Ming-cheng; Lin, I-cheng - In: Accounting and finance : journal of the Accounting … 53 (2013) 4, pp. 1083-1106
Persistent link: https://www.econbiz.de/10010240260
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The accuracy of disclosures for complex estimates : evidence from reported stock option fair values
Bratten, Brian; Jennings, Ross; Schwab, Casey M. - In: Accounting, organizations and society : an … 52 (2016), pp. 32-49
Persistent link: https://www.econbiz.de/10011554781
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Market-to-book ratio and conditional conservatism : firms' voluntary expensing of employee stock options
Wakil, Gulraze - In: Accounting research journal 27 (2014) 2, pp. 124-149
Persistent link: https://www.econbiz.de/10010423298