Preemption of compliance costs and the voluntary adoption of SFAS No. 123 (R)
Year of publication: |
2014
|
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Authors: | Ebrahim, Ahmed ; Bradford, Bruce M. |
Published in: |
Journal of financial reporting & accounting : JFRA. - Bingley : Emerald, ISSN 1985-2517, ZDB-ID 2625500-5. - Vol. 12.2014, 1, p. 2-20
|
Subject: | Accounting | Preemption | Pricing model | Stock options | Voluntary adoption | Aktienoption | Stock option | Befolgungskosten | Compliance costs | Theorie | Theory | IFRS | Bilanzierungsgrundsätze | Accounting standards | Selbstverpflichtung | Voluntary agreement |
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