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Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R

CHOUDHARY, PREETI; RAJGOPAL, SHIVARAM; VENKATACHALAM, MOHAN - In: Journal of Accounting Research 47 (2009) 1, pp. 105-146

<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>In December 2004, the Financial Accounting Standards Board (FASB) mandated the use of a fair value-based measurement attribute to value employee stock options (ESOs) via Financial Accounting Standard (FAS) 123-R. In anticipation of FAS 123-R, between March 2004 and November 2005, several...

Persistent link: https://www.econbiz.de/10005658666

Accelerated vesting of employee stock options in anticipation of FAS 123-R

Choudhary, Preeti; Rajgopal, Shivaram; Venkatachalam, Mohan - In: Journal of accounting research 47 (2009) 1, pp. 105-146

Persistent link: https://www.econbiz.de/10003816855

Accelerated vesting of employee stock options in anticipation of FAS 123-R

Choudhary, Preeti (contributor); … - 2006

Persistent link: https://www.econbiz.de/10003768474

Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R*

Venkatachalam, Mohan - 2012

In December 2004, the Financial Accounting Standards Board (FASB) mandated the use of a fair value based measurement attribute to value employee stock options (ESOs) via FAS 123-R. In anticipation of FAS 123-R, between March 2004 and November 2005, several firms accelerated the vesting of ESOs...

Persistent link: https://www.econbiz.de/10012713391

Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R

Choudhary, Preeti - 2012

Persistent link: https://www.econbiz.de/10012755025

Value-Glamour and Accruals Mispricing: One Anomaly or Two?

Desai, Hemang; Rajgopal, Shivaram; Venkatachalam, Mohan - In: The accounting review : a journal of the American … 79 (2004) 2, pp. 355-386

Persistent link: https://www.econbiz.de/10006756782

Managerial Actions, Stock Returns, and Earnings: The Case of Business-to-Business Internet Firms

Rajgopal, Shivaram; Venkatachalam, Mohan; Kotha, Suresh - In: Journal of accounting research 40 (2002) 2, pp. 529

Persistent link: https://www.econbiz.de/10006560169

The Role of Online Buying Experience and as a Competitive Advantage: Evidence from Third-Party Ratings for E-Commerce Firms

Kotha, Suresh; Rajgopal, Shivaram; Venkatachalam, Mohan - In: The journal of business : B 77 (2004) 2, pp. S109

Persistent link: https://www.econbiz.de/10006022977

The Role of Online Buying Experience as a Competitive Advantage: Evidence from Third-Party Ratings for E-Commerce Firms

Kotha, Suresh; Rajgopal, Shivaram; Venkatachalam, Mohan - In: The journal of business : B 77 (2004) 2, pp. S109

Persistent link: https://www.econbiz.de/10006022994

Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog

Rajgopal, Shivaram; Shevlin, Terry; Venkatachalam, Mohan - In: Review of accounting studies 8 (2003) 4, pp. 461-492

Persistent link: https://www.econbiz.de/10005931519