Showing 1 - 4 of 4
Persistent link: https://www.econbiz.de/10008822004
Persistent link: https://www.econbiz.de/10003817274
We examine the economic consequences of the recent adoption of SFAS 123(R) in the United States. Consistent with the conjectures of prior research, our results show that the removal of favorable accounting treatment for stock options post SFAS 123(R) results in a switch from stock options to...
Persistent link: https://www.econbiz.de/10013123417
Persistent link: https://www.econbiz.de/10009504126