The Earnings Quality Consequences of Announcements to Voluntarily Adopt the Fair Value Method of Accounting for Stock-Based Compensation
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References listed on IDEAS
- repec:bla:joares:v:29:y:1991:i:1:p:19-36 is not listed on IDEAS
- David Aboody & Mary E. Barth & Ron Kasznik, 2004. "Firms' Voluntary Recognition of Stock-Based Compensation Expense," Journal of Accounting Research, Wiley Blackwell, vol. 42(2), pages 123-150, May.
- Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
- Mary E. Barth & Greg Clinch & Toshi Shibano, 2003. "Market Effects of Recognition and Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 41(4), pages 581-609, September.
- Espahbodi, Hassan & Espahbodi, Pouran & Rezaee, Zabihollah & Tehranian, Hassan, 2002. "Stock price reaction and value relevance of recognition versus disclosure: the case of stock-based compensation," Journal of Accounting and Economics, Elsevier, vol. 33(3), pages 343-373, August.
More about this item
KeywordsSFAS; stock options; accounting; expensing options; fair value method;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2005-02-06 (Accounting & Auditing)
- NEP-ALL-2005-02-06 (All new papers)
- NEP-BEC-2005-02-06 (Business Economics)
- NEP-FIN-2005-02-06 (Finance)
- NEP-LAB-2005-02-06 (Labour Economics)
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