Stock repurchases and the components of equity compensation : the impact of SFAS 123R
Year of publication: |
2020
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Authors: | Albritton, Bonnie ; Rakowski, David ; Sarkar, Salil K. |
Published in: |
Quarterly journal of finance & accounting : QJFA. - Omaha, Neb. : Creighton Univ., ISSN 1939-8123, ZDB-ID 2432432-2. - Vol. 58.2020, 4, p. 131-162
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Subject: | stock repurchases | SFAS 123R | option expensing | executive compensation | equity compensation | restricted stock awards | Aktienoption | Stock option | Aktienrückkauf | Share repurchase | Managervergütung | Executive compensation | Führungskräfte | Managers | Leistungsentgelt | Performance pay | IFRS | Bilanzierungsgrundsätze | Accounting standards |
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