Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options

Citations

Cited by:

1. Ana I Lopes & Isabel Lourenço & Mark Soliman, 2013. "Do alternative methods of reporting non-controlling interests really matter?," Australian Journal of Management, Australian School of Business, vol. 38(1), pages 7-30, April.
2. Dan Dacian Cuzdriorean, 2013. "Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-5.
3. 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.
4. Lamia Chourou, 2020. "Does Religiosity Matter to Value Relevance? Evidence from U.S. Banking Firms," Journal of Business Ethics, Springer, vol. 162(3), pages 675-697, March.
5. Shawn Ho & Baljit K. Sidhu & Fan Yang, 2023. "The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3609-3641, September.
6. Ma, Mark (Shuai) & Thomas, Wayne B., 2023. "Economic consequences of operating lease recognition," Journal of Accounting and Economics, Elsevier, vol. 75(2).
7. Gonçalves, Rute & Lopes, Patrícia & Craig, Russell, 2017. "Value relevance of biological assets under IFRS," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 29(C), pages 118-126.
8. Shaw, Kenneth W. & Whitworth, James D., 2022. "Client importance and unconditional conservatism in complex accounting estimates," Advances in accounting, Elsevier, vol. 58(C).
9. Xiaoyan Cheng & David Smith, 2013. "Disclosure versus recognition: the case of expensing stock options," Review of Quantitative Finance and Accounting, Springer, vol. 40(4), pages 591-621, May.
10. Alexander Merz, 2020. "Expensing performance-vested executive stock options: is there underreporting under IFRS 2?," Journal of Business Economics, Springer, vol. 90(3), pages 461-493, April.
11. Novak Aleš, 2016. "Issues in the Recognition versus Disclosure of Financial Information Debate," Naše gospodarstvo/Our economy, Sciendo, vol. 62(4), pages 52-61, December.
12. Jeremy Michels, 2017. "Disclosure Versus Recognition: Inferences from Subsequent Events," Journal of Accounting Research, Wiley Blackwell, vol. 55(1), pages 3-34, March.
13. Ryan D. Guggenmos & Kristina Rennekamp & Kathy Rupar & Sean Wang, 2022. "The Relationship Between Non‐GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers," Journal of Accounting Research, Wiley Blackwell, vol. 60(5), pages 1915-1945, December.
14. Masaki KUSANO & Yoshihiro SAKUMA, 2019. "Recognition versus Disclosure and Audit Fees and Costs:Evidence from Pension Accounting in Japan," Discussion papers e-19-007, Graduate School of Economics , Kyoto University.
15. Kusano, Masaki, 2020. "Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
    • Masaki Kusano, 2017. "Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan," Discussion papers e-17-007, Graduate School of Economics , Kyoto University.
16. Atif Ellahie & Xiaoxia Peng, 2021. "Management forecasts of volatility," Review of Accounting Studies, Springer, vol. 26(2), pages 620-655, June.
17. Shu Wing Ho & Alan Lee & Alastair Marsden, 2011. "Use of Bayesian Estimates to determine the Volatility Parameter Input in the Black-Scholes and Binomial Option Pricing Models," JRFM, MDPI, vol. 4(1), pages 1-23, December.
18. Nemit Shroff, 2017. "Corporate investment and changes in GAAP," Review of Accounting Studies, Springer, vol. 22(1), pages 1-63, March.
19. Shana M. Clor‐Proell & Laureen A. Maines, 2014. "The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective," Journal of Accounting Research, Wiley Blackwell, vol. 52(3), pages 671-701, June.
20. Chii-Shyan Kuo & Xu Wang & Shih-Ti Yu, 2016. "Investor perception of managerial discretion in valuing stock options: an empirical examination," Review of Quantitative Finance and Accounting, Springer, vol. 47(3), pages 733-773, October.
21. Benjamin P. Commerford & Sean A. Dennis & Jennifer R. Joe & Jenny W. Ulla, 2022. "Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence," Journal of Accounting Research, Wiley Blackwell, vol. 60(1), pages 171-201, March.
22. 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.
23. Kusano, Masaki & Sakuma, Yoshihiro & Tsunogaya, Noriyuki, 2016. "Economic consequences of changes in the lease accounting standard: Evidence from Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(1), pages 73-88.
24. Bratten, Brian & Jennings, Ross & Schwab, Casey M., 2016. "The accuracy of disclosures for complex estimates: Evidence from reported stock option fair values," Accounting, Organizations and Society, Elsevier, vol. 52(C), pages 32-49.
25. Juha Mäki & Antonio Somoza-Lopez & Stefan Sundgren, 2016. "Ownership Structure and Accounting Method Choice: A Study of European Real Estate Companies," Accounting in Europe, Taylor & Francis Journals, vol. 13(1), pages 1-19, April.
26. Flagmeier, Vanessa, 2017. "The information content of tax loss carryforwards: IAS 12 vs. valuation allowance," arqus Discussion Papers in Quantitative Tax Research 216, arqus - Arbeitskreis Quantitative Steuerlehre.