The differential value relevance of S&P's Core Earnings versus GAAP earnings : the role of stock option expense
Matthew M. Wieland, Mark C. Dawkins and Michael T. Dugan
| Year of publication: |
2013
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|---|---|
| Authors: | Wieland, Matthew M. ; Dawkins, Mark C. ; Dugan, Michael T. |
| Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 40.2013, 1/2, p. 55-81
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| Subject: | GAAP earnings | core earnings | value-relevance | information content | employee stock option expense | ESO expense | implied stock option expense | ISO expense | stock option expense | goodwill impairment | Aktienoption | Stock option | Bilanzierungsgrundsätze | Accounting standards | Bilanzpolitik | Accounting policy | Bilanzielle Bewertung | Accounting valuation | IFRS | Informationswert | Information value | Geschäftswert | Goodwill |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10009729511