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Does Option-Based Compensation Affect Payout Policy? Evidence from FAS123R

Ferri, Fabrizio - 2017

Does option-based compensation have a causal influence on payout policy? To address this question we examine the adoption of mandatory expensing of stock options (via accounting standard FAS123R), a plausible exogenous shock to the use of option-based compensation. As FAS123R applies to all...

Persistent link: https://www.econbiz.de/10012967212

Contested Japanese-ness : examining the meaning of Japanese companies' country-of-origin in China as a product of communication

Li, Nan - In: Journal of international consumer marketing 35 (2023) 4, pp. 404-419

Persistent link: https://www.econbiz.de/10014321494

Textual analysis and detection of financial fraud : evidence from Chinese manufacturing firms

Li, Jing; Li, Nan; Xia, Tongshui; Guo, Jinjin - In: Economic modelling 126 (2023), pp. 1-11

Persistent link: https://www.econbiz.de/10014463105

Impact of lockdown and government subsidies on rural households at early COVID-19 pandemic in China

Li, Nan; Chen, Muzi; Gao, Haoyu; Huang, Difang; Yang, … - In: China agricultural economic review : CAER 15 (2023) 1, pp. 109-133

Persistent link: https://www.econbiz.de/10013536593

Preference dynamics and risk-taking incentives

Cen, Xiao; Li, Nan; Tang, Chao; Wang, Juanting - In: Journal of accounting and economics 79 (2025) 2/3, pp. 1-25

Persistent link: https://www.econbiz.de/10015432400

A paradox of expert rights in abstract argumentation

Li, Nan - In: Social choice and welfare 51 (2018) 4, pp. 737-752

Persistent link: https://www.econbiz.de/10012018445

Flat rate taxes and relative poverty measurement : a reconsideration

Li, Nan - In: Social choice and welfare 52 (2019) 2, pp. 353-362

Persistent link: https://www.econbiz.de/10012037765

Estimating complete life tables for populations with limited size : from graduation to equivalent construction

Li, Nan - In: North American actuarial journal : NAAJ ; leading the … 24 (2020) 1, pp. 22-35

Persistent link: https://www.econbiz.de/10012180720

Efficiency or equity? : the effect of an exogenous agricultural commercial shock : evidence from Manchuria in the 1930s

Huang, Tianyu; Li, Nan - In: China economic review : an international journal 80 (2023), pp. 1-23

Persistent link: https://www.econbiz.de/10014338029

A hierarchical method for coupling analysis of design services in distributed collaborative design environment

Li, Nan; Xu, Wensheng; Cha, Jianzhong - In: International journal of agile systems and management : … 8 (2015) 3/4, pp. 284-304

Persistent link: https://www.econbiz.de/10011506081