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The consequences of the FASB's 1998 proposal on accounting for stock option repricing

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  • Carter, Mary Ellen
  • Lynch, Luann J.
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    File URL: http://www.sciencedirect.com/science/article/B6V87-47XSY8K-1/2/334af81313e79b48827b6a196c3b7c89
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 35 (2003)
    Issue (Month): 1 (April)
    Pages: 51-72

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    Handle: RePEc:eee:jaecon:v:35:y:2003:i:1:p:51-72

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    Web page: http://www.elsevier.com/locate/jae

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    Cited by:
    1. Carter, Mary Ellen & Lynch, Luann J., 2004. "The effect of stock option repricing on employee turnover," Journal of Accounting and Economics, Elsevier, vol. 37(1), pages 91-112, February.
    2. Lewis, Craig & Verwijmeren, Patrick, 2014. "Cash-settled convertible bonds and the value relevance of their accounting treatment," Journal of Corporate Finance, Elsevier, vol. 24(C), pages 101-111.
    3. Aboody, David & Johnson, Nicole Bastian & Kasznik, Ron, 2010. "Employee stock options and future firm performance: Evidence from option repricings," Journal of Accounting and Economics, Elsevier, vol. 50(1), pages 74-92, May.
    4. Bergman, Nittai K. & Jenter, Dirk, 2007. "Employee sentiment and stock option compensation," Journal of Financial Economics, Elsevier, vol. 84(3), pages 667-712, June.
    5. Coles, Jeffrey L. & Hertzel, Michael & Kalpathy, Swaminathan, 2006. "Earnings management around employee stock option reissues," Journal of Accounting and Economics, Elsevier, vol. 41(1-2), pages 173-200, April.

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