Balsam, Steven; Kim, Il-woon; Ryan, David; Song, Hakjoon - In: Journal of Financial Reporting and Accounting 12 (2014), pp. 177-195
Purpose – The purpose of this paper is to examine the motivations for and variations in terms of stock option …. Design/methodology/approach –We investigate the economic determinants of stock option modification post SFAS 123(R), such as … firms that modify their stock option plans from 2005 to 2008 and 67 control firms constructed based on size, industry, year …