Cardona, Rogelio J. - In: Accounting & Taxation 3 (2011) 2, pp. 1-16
In 2002, the Financial Accounting Standards Board allowed corporations to recognize stock options as an expense on … different models to reexamine the effects of the announcement of the voluntary expensing of stock options (when expensing was … initiated expensing stock options to firms that did not announce they were going to expense them. However, when we compared the …