The accuracy of disclosures for complex estimates : evidence from reported stock option fair values
Year of publication: |
July 2016
|
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Authors: | Bratten, Brian ; Jennings, Ross ; Schwab, Casey M. |
Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 52.2016, p. 32-49
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Subject: | Aktienoption | Stock option | Fair-Value-Bilanzierung | Fair value accounting | Bilanzielle Bewertung | Accounting valuation | USA | United States |
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