Schroeder, Richard; Schauer, David A. - In: Managerial Auditing Journal 23 (2008) March, pp. 295-306
Purpose – To review the evolution of SFAS No. 123R, “Accounting for Share Based Compensation,” and examine the economic consequences of the standard for the first group of filers impacted by its provisions. Design/methodology/approach – The sample was the population of firms in the...
