Nelson, Jodie; Gallery, Gerry; Percy, Majella - In: Accounting and Finance 50 (2010) 3, pp. 685-717
We examine the nature and extent of statutory executive stock option disclosures by Australian listed companies over the 2001-2004 period, and the influence of corporate governance mechanisms on these disclosures. Our results show a progressive increase in overall compliance from 2001 to 2004....