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The influence of risk diversification on the early exercise of employee stock options by executive officers
Hemmer, Thomas - In: Journal of accounting & economics 21 (1996) 1, pp. 45-68
Persistent link: https://www.econbiz.de/10001200639
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The Influence of Risk Diversification on the Early Exercise of Employee Stock Options by Executive Officers
Hemmer, Thomas - 2002
This paper examines the decision to exercise employee stock options (ESOs). Our results indicate a positive relation between the extent of quot;earlyquot; exercise and the unhedged risk of the option. Specifically we document a positive relation between the variance of ESO returns and the extent...
Persistent link: https://www.econbiz.de/10012787391
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Aggregation of information and induced preferences for generally accepted accounting principles
Hemmer, Thomas - 1989
Persistent link: https://www.econbiz.de/10000760479
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LEN CONgruity
Hemmer, Thomas - In: Journal of management accounting research : JMAR 22 (2010), pp. 175-185
Persistent link: https://www.econbiz.de/10008857766
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Discussion of "Marking-to-market : panacea or pandora's box?"
Hemmer, Thomas - In: Journal of accounting research 46 (2008) 2, pp. 461-466
Persistent link: https://www.econbiz.de/10003688462
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Risk-free incentive contracts : eliminating agency cost using option-based compensation schemes
Hemmer, Thomas - In: Journal of accounting & economics 16 (1993) 4, pp. 447-473
Persistent link: https://www.econbiz.de/10001162506
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Performance measurement systems, incentives, and the optimal allocation of responsibilities
Hemmer, Thomas - In: Journal of accounting & economics 25 (1998) 3, pp. 321-347
Persistent link: https://www.econbiz.de/10001421425
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Income smoothing as rational equilibrium behavior? : a second look
Hemmer, Thomas - In: The accounting review : a publication of the American … 95 (2020) 5, pp. 211-226
Persistent link: https://www.econbiz.de/10012320375
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Optimal dynamic relative performance evaluation
Hemmer, Thomas - In: Journal of management accounting research : JMAR 36 (2024) 1, pp. 157-171
Persistent link: https://www.econbiz.de/10014507711
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The Role of Pension Business Benefits in Institutional Block Ownership and Corporate Governance*
Huang, Jing; Matsunaga, Steven R.; Wang, Z. Jay - In: Contemporary Accounting Research 37 (2020) 4, pp. 1959-1989
Persistent link: https://www.econbiz.de/10012190387