Accounting for Employee Stock Options

Citations

Cited by:

1. Merz, Alexander, 2017. "What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions," Journal of Accounting Literature, Elsevier, vol. 38(C), pages 14-33.
2. Nien-Chi Liu & Ming-Yuan Chen & Mei-Ling Wang, 2016. "The Effects of Non-Expensed Employee Stock Bonus on Firm Performance: Evidence from Taiwanese High-Tech Firms," British Journal of Industrial Relations, London School of Economics, vol. 54(1), pages 30-54, March.
3. Sanjay Deshmukh & Keith M. Howe & Carl Luft, 2006. "Executive Stock Options: To Expense or Not?," Financial Management, Financial Management Association International, vol. 35(1), pages 87-106, March.
4. Ma, Mark (Shuai) & Thomas, Wayne B., 2023. "Economic consequences of operating lease recognition," Journal of Accounting and Economics, Elsevier, vol. 75(2).
5. Oyer, Paul & Schaefer, Scott, 2005. "Accounting, Governance, and Broad-Based Stock Option Grants," Research Papers 1821r1, Stanford University, Graduate School of Business.
6. Corbella, Silvano & Florio, Cristina, 2010. "Issues arising for accounting harmonization: The case of stock options in Italy," Accounting forum, Elsevier, vol. 34(3), pages 184-195.
7. Alhaj-Ismail, Alaa & Adwan, Sami & Stittle, John, 2019. "Share-option based compensation expense, shareholder returns and financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 20-35.
8. Andrea Melis & Silvia Carta, 2010. "Does accounting regulation enhance corporate governance? Evidence from the disclosure of share-based remuneration," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(4), pages 435-446, November.
9. repec:kap:iaecre:v:12:y:2006:i:4:p:498-504 is not listed on IDEAS
10. Oyer, Paul & Schaefer, Scott, 2006. "Costs of broad-based stock option plans," Journal of Financial Intermediation, Elsevier, vol. 15(4), pages 511-534, October.
11. Sanjeev Bhojraj, 2020. "Stock compensation expense, cash flows, and inflated valuations," Review of Accounting Studies, Springer, vol. 25(3), pages 1078-1097, September.
12. Matolcsy, Zoltan & Riddell, Suzanna & Wright, Anna, 2009. "Alternative explanations for the association between market values and stock-based compensation expenditure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 5(2), pages 95-107.
13. Sautner, Zacharias & Weber, Martin, 2005. "Corporate governance and the design of stock option programs," Papers 05-32, Sonderforschungsbreich 504.
    • Sautner, Zacharias & Weber, Martin, 2005. "Corporate Governance and the Design of Stock Option Programs," Sonderforschungsbereich 504 Publications 05-32, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
14. Blacconiere, Walter G. & Johnson, Marilyn F. & Lewis, Melissa F., 2008. "The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options," Journal of Accounting and Economics, Elsevier, vol. 46(1), pages 101-111, September.
15. Sanjay Deshmukh & Keith M. Howe & Carl Luft, 2008. "Stock Option Expensing: The Role of Corporate Governance," Journal of Applied Corporate Finance, Morgan Stanley, vol. 20(2), pages 122-128, March.
16. Hennig, Jan Christoph & Hullmann, Rieke & Rau, Holger A. & Wolff, Michael, 2021. "The hidden cost of profit sharing on participation in employee stock purchase plans," University of Göttingen Working Papers in Economics 414, University of Goettingen, Department of Economics.
17. Jiang, Ling & Ferris, Kenneth R. & Coffman, Edward N., 2009. "The association between financially expert independent directors and the accounting for employee stock options," Research in Accounting Regulation, Elsevier, vol. 21(1), pages 1-10.
18. Paul Oyer & Scott Schaefer, 2004. "Compensating Employees Below the Executive Ranks: A Comparison of Options, Restricted Stock, and Cash," NBER Working Papers 10221, National Bureau of Economic Research, Inc.
19. Craig Wallington & Gary Marques & Warren Maroun, 2021. "Equity Versus Liabilities Debate, in the Context of Accounting for Employee Share Options," Australian Accounting Review, CPA Australia, vol. 31(4), pages 286-306, December.
20. Partha Mohanram & Brian White & Wuyang Zhao, 2020. "Stock-based compensation, financial analysts, and equity overvaluation," Review of Accounting Studies, Springer, vol. 25(3), pages 1040-1077, September.
21. Yiwei Dou & M. H. Franco Wong & Baohua Xin, 2019. "The Effect of Financial Reporting Quality on Corporate Investment Efficiency: Evidence from the Adoption of SFAS No. 123R," Management Science, INFORMS, vol. 67(5), pages 2249-2266, May.
22. Richard Schroeder & Suzanne Sevin & David Schauer, 2006. "The Economic Consequences of the Statement of Financial Accounting Standards (SFAS) No. 150," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 12(4), pages 498-504, November.
23. Naheem Mahtab, 2015. "Employee Stock Options: A New Possibility at Beximco Pharmaceuticals Limited," Asian Journal of Social Sciences and Management Studies, Asian Online Journal Publishing Group, vol. 2(4), pages 152-162.
24. Christian Blecher, 2009. "Die Bilanzierung von Aktienoptionsprogrammen aus Sicht der Messperspektive," Schmalenbach Journal of Business Research, Springer, vol. 61(6), pages 603-627, September.
25. Vranceanu, Radu, 2003. "Manager Unethical Behavior During The New Economy Bubble," ESSEC Working Papers DR 03026, ESSEC Research Center, ESSEC Business School.
26. Yangyang Chen & Cameron Truong & Madhu Veeraraghavan, 2015. "CEO Risk-Taking Incentives and the Cost of Equity Capital," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(7-8), pages 915-946, September.
27. Lim, Terence & Lo, Andrew W. & Merton, Robert C. & Scholes, Myron S., 2006. "The Derivatives Sourcebook," Foundations and Trends(R) in Finance, now publishers, vol. 1(5–6), pages 365-572, April.