Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options
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References listed on IDEAS
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- 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.
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More about this item
KeywordsFair value; Earnings management; Recognition versus disclosure; Employee stock options;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
- G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
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