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Discussion of Firms' Voluntary Recognition of Stock‐Based Compensation Expense

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  • CATHERINE SCHRAND

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  • Catherine Schrand, 2004. "Discussion of Firms' Voluntary Recognition of Stock‐Based Compensation Expense," Journal of Accounting Research, Wiley Blackwell, vol. 42(2), pages 151-158, May.
    • Handle: RePEc:bla:joares:v:42:y:2004:i:2:p:151-158
    DOI: 10.1111/j.1475-679X.2004.00133.x
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    References listed on IDEAS

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    1. Paul Gompers & Joy Ishii & Andrew Metrick, 2003. "Corporate Governance and Equity Prices," The Quarterly Journal of Economics, Oxford University Press, vol. 118(1), pages 107-156.
    2. Lambert, Richard A. & Lanen, William N. & Larcker, David F., 1989. "Executive Stock Option Plans and Corporate Dividend Policy," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 24(4), pages 409-425, December.
    3. Bens, Daniel A. & Nagar, Venky & Skinner, Douglas J. & Wong, M. H. Franco, 2003. "Employee stock options, EPS dilution, and stock repurchases," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 51-90, December.
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    Cited by:

    1. 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.

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