Stock option expense management after SFAS 123R
Year of publication: |
2014
|
---|---|
Authors: | Efendi, Jap ; Ho, Li-chin Jennifer ; Tsay, Jeffrey J. ; Zhang, Yu |
Published in: |
Review of accounting & finance. - Bingley : Emerald Group Publishing Limited, ISSN 1475-7702, ZDB-ID 2084662-9. - Vol. 13.2014, 3, p. 210-231
|
Subject: | Earnings management | Disclosure versus recognition | SF AS 123R | Stock option-base compensation | Aktienoption | Stock option | Bilanzpolitik | Accounting policy | Unternehmenspublizität | Corporate disclosure | Bilanzierungsgrundsätze | Accounting standards | Börsenkurs | Share price |
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