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Stock option expense management after SFAS 123R

https://doi.org/10.1108/raf-05-2012-0049
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Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

1 of the 33 references listed on this page is in the Retraction Watch database as retracted (export 2026-10-21): 10.1111/j.1475-679x.2006.00210.x (notice 2015-05-19).

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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-006-9013-0openalex-snapshot
Do firms understate stock option-based compensation expense disclosed under SFAS 123?
inferredcites →https://doi.org/10.1007/s11142-009-9105-8openalex-snapshot
The use of advertising activities to meet earnings benchmarks: evidence from monthly data
inferredcites →https://doi.org/10.1016/j.jacceco.2003.10.008openalex-snapshot
Are executive stock options associated with future earnings?
inferredcites →https://doi.org/10.1016/j.jacceco.2005.01.002openalex-snapshot
The economic implications of corporate financial reporting
inferredcites →https://doi.org/10.1016/j.jacceco.2006.01.002openalex-snapshot
Earnings Management through Real Activities Manipulation
inferredcites →https://doi.org/10.1016/s0165-4101(02)00059-9openalex-snapshot
Audit committee, board of director characteristics, and earnings management
inferredcites →https://doi.org/10.1016/s0165-4101(96)00439-9openalex-snapshot
Market valuation of employee stock options
inferredcites →https://doi.org/10.1086/209601openalex-snapshot
Earnings Management to Exceed Thresholds
inferredcites →https://doi.org/10.1111/1475-679x.00086openalex-snapshot
The Cost of Employee Stock Option Grants: An Empirical Analysis
inferredcites →https://doi.org/10.1111/1475-679x.00117openalex-snapshot
Market Effects of Recognition and Disclosure
inferredcites →https://doi.org/10.1111/j.1467-8683.2008.00672.xopenalex-snapshot
Board Independence and Real Earnings Management: The Case of R&D Expenditure
inferredcites →https://doi.org/10.1111/j.1475-679x.2004.00132.xopenalex-snapshot
Firms' Voluntary Recognition of Stock‐Based Compensation Expense
inferredcites →https://doi.org/10.1111/j.1475-679x.2006.00210.xopenalex-snapshot
Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00316.xopenalex-snapshot
Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123‐R
inferredcites →https://doi.org/10.1111/j.1745-6622.2008.00186.xopenalex-snapshot
Stock Option Expensing: The Role of Corporate Governance
inferredcites →https://doi.org/10.1111/j.1911-3846.1996.tb00489.xopenalex-snapshot
Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
inferredcites →https://doi.org/10.1506/6yvx-9kdj-08uc-p0q6openalex-snapshot
Managing Stock Option Expense: The Manipulation of Option‐Pricing Model Assumptions*
inferredcites →https://doi.org/10.1506/ml46-8401-6222-4642openalex-snapshot
Employee Stock Option Fair‐Value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?*
inferredcites →https://doi.org/10.2139/ssrn.1007633openalex-snapshot
Option Acceleration in Response to SFAS 123(R)
inferredcites →https://doi.org/10.2139/ssrn.276881openalex-snapshot
SFAS 123 Stock-Based Compensation Expense and Equity Market Values
inferredcites →https://doi.org/10.2307/2491412openalex-snapshot
Have Financial Statements Lost Their Relevance?
inferredcites →https://doi.org/10.2307/2491423openalex-snapshot
Recognition versus Disclosure in the Oil and Gas Industry
inferredcites →https://doi.org/10.2307/3594997openalex-snapshot
Analytical Upper Bounds for American Option Prices
inferredcites →https://doi.org/10.2308/acch.2000.14.2.235openalex-snapshot
Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators
inferredcites →https://doi.org/10.2308/acch.2008.22.1.23openalex-snapshot
Option Acceleration in Response to SFAS No. 123(R)
inferredcites →https://doi.org/10.2308/accr.1999.74.4.403openalex-snapshot
The Value Relevance of Financial Statement Recognition vs. Disclosure: Evidence from SFAS No. 106
inferredcites →https://doi.org/10.2308/accr.2004.79.2.251openalex-snapshot
SFAS No. 123 Stock-Based Compensation Expense and Equity Market Values
inferredcites →https://doi.org/10.2308/accr.2006.81.3.567openalex-snapshot
Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments
inferredcites →https://doi.org/10.2308/accr.2006.81.5.1073openalex-snapshot
The Evolution of Stock Option Accounting: Disclosure, Voluntary Recognition, Mandated Recognition, and Management Disavowals
inferredcites →https://doi.org/10.2308/accr.2007.82.2.301openalex-snapshot
Required Disclosures in Financial Reports
inferredcites →https://doi.org/10.2308/accr.2010.85.2.671openalex-snapshot
R&D Capitalization and Reputation-Driven Real Earnings Management (Partially Retracted)
inferredcites →https://doi.org/10.2308/tar-9603274032openalex-snapshot
Positive Accounting Theory: A Ten Year Perspective.
inferredcites →https://doi.org/10.3905/jod.2006.650161openalex-snapshot
A Matrix-Based Lattice Model to Value Employee Stock Options

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.3312204openalex-extracted
Excessive Discretion or Information Transmission? Evidence from Option Valuation Reporting
inferred← citeshttps://doi.org/10.24382/665openalex-snapshot
REAL EARNINGS MANAGEMENT ACTIVITIES, MEETING EARNINGS BENCHMARKS AND FUTURE PERFORMANCE: UK EVIDENCE
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