Accounting for stock-based compensation: an extended clean surplus relation
Year of publication: |
2001
|
---|---|
Authors: | Hess, Dieter E. ; Lüders, Erik |
Institutions: | Zentrum für Europäische Wirtschaftsforschung (ZEW) |
Subject: | Residual income valuation | clean surplus accounting | US-GAAP | employee stock option programs |
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