Disclosure versus recognition in stock-option reporting : are sophisticated users' perceptions and judgments influenced by the reporting format?
Year of publication: |
2008
|
---|---|
Authors: | Anandarajan, Asokan ; Belzile, Réjean ; Curatola, Anthony P. ; Viger, Chantal |
Published in: |
Advances in accounting behavioral research. - Bingley : Emerald, ISSN 1475-1488, ZDB-ID 1471305-6. - Vol. 11.2008, p. 31-57
|
Subject: | Financial Accounting Foundation / Financial Accounting Standards Board | IFRS | Aktienoption | Stock option |
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