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Accounting for Stock Options: The Debate Continues

Cudd, Amy E.; Smalt, Steven W. - 2005

The accounting treatment of stock options issued to employees, not just those options issued to top executives, is one … of many issues in the accounting profession being challenged and changed today. The debate regarding how to account for … stock options has many nuances. For example, if stock options are a part of a compensation package, then their accounting …

Persistent link: https://www.econbiz.de/10009459024

Companies accounting standards practices

Collins, Domenic (ed.) - 2014

Persistent link: https://www.econbiz.de/10011515315

Strategic Dependence on the IT Resource and Outsourcing: A Test of the Strategic Control Model

Straub, Detmar; Weill, Peter; Schwaig, Kathy Stewart - 2008

quantitative data on the control of IT functions and services, the research team gathered 5 years of data on 54 business units (BUs … lead to positive business unit outcomes, but the moderating influence of Extent of Control is found to establish the … complex statistical relationship with business unit performance. For these reasons, it is critical that a theoretically …

Persistent link: https://www.econbiz.de/10009459006

Information Security in Networked Supply Chains: Impact of Network Vulnerability and Supply Chain Integration on Incentives to Invest

Bandyopadhyay, Tridib; Jacob, Varghese; Raghunathan, … - 2010

Recent supply chain reengineering efforts have focused on integrating firms' production, inventory and replenishment activities with the help of communication networks. While communication networks and supply chain integration facilitate optimization of traditional supply chain functions, they...

Persistent link: https://www.econbiz.de/10009459121