Balsam, Steven; Kim, Il-woon; Ryan, David; Song, Hakjoon - In: Journal of Financial Reporting and Accounting 12 (2014) 2, pp. 177-195
. Design/methodology/approach – We investigate the economic determinants of stock option modification post SFAS 123(R), such as … modification or providing shareholders the opportunity to vote on modification. Originality/value – This is the first paper … examining the economic determinants of stock option modification under SFAS 123(R). Our findings provide some insights regarding …