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Effects of Recognition versus Disclosure on the Structure and Financial Reporting of Share Based Payments

Choudhary, Preeti - 2008

option compensation differently. Recognition refers to items that appear on the face of financial statements and that are … in only the financial statement footnotes. I find that fair value recognition of option compensation is likely to have a … disclosure reporting regime to terms and properties under a recognition regime. Under a fair value recognition regime, I find …

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Does recognition versus disclosure affect value relevance? : evidence from pension accounting

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R&D disclosures and capitalization under IAS 38 : evidence on the interplay between national institutional regulations and IFRS adoption

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Recognition versus disclosure of future loss conditions and the decision-usefulness of financial statements

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The effect of financial reporting quality on corporate investment efficiency : evidence from the adoption of SFAS No. 123R

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Does recognition versus disclosure affect debt contracting? : evidence from SFAS 158

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Disclosure versus recognition : the value relevance of pensions

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Offsetable derivatives and investor risk assessment

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Intangible assets : insights from a literature review

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