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Disclosure of the Fair Value of Executive Stock Options Granted to Top Executives

https://doi.org/10.2139/ssrn.1018041
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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-extracted
Do firms understate stock option-based compensation expense disclosed under SFAS 123?
inferredcites →https://doi.org/10.1016/0165-4101(94)00393-jopenalex-extracted
Managerial ownership, accounting choices, and informativeness of earnings
inferredcites →https://doi.org/10.1016/j.jfineco.2004.12.006openalex-extracted
The costs of entrenched boards
inferredcites →https://doi.org/10.1016/s0304-405x(00)00058-1openalex-extracted
Corporate governance proposals and shareholder activism: the role of institutional investors
inferredcites →https://doi.org/10.1016/s0304-405x(96)00896-3openalex-extracted
Industry costs of equity
inferredcites →https://doi.org/10.1086/260062openalex-extracted
The Pricing of Options and Corporate Liabilities
inferredcites →https://doi.org/10.1111/1475-679x.00086openalex-extracted
The Cost of Employee Stock Option Grants: An Empirical Analysis
inferredcites →https://doi.org/10.1111/j.1475-679x.2004.00132.xopenalex-extracted
Firms' Voluntary Recognition of Stock‐Based Compensation Expense
inferredcites →https://doi.org/10.1111/j.1540-6261.1993.tb04022.xopenalex-extracted
The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems
inferredcites →https://doi.org/10.1111/j.1540-6261.1997.tb04820.xopenalex-extracted
A Survey of Corporate Governance
inferredcites →https://doi.org/10.1287/mnsc.1080.0958openalex-extracted
What Fraction of Stock Option Grants to Top Executives Have Been Backdated or Manipulated?
inferredcites →https://doi.org/10.1287/mnsc.39.11.1407openalex-extracted
The Effect of a Large Shareholder on Corporate Value
inferredcites →https://doi.org/10.1506/686e-nf2j-73x6-g540openalex-extracted
Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees*
inferredcites →https://doi.org/10.1506/t0vc-q15y-w5qv-4ukqopenalex-extracted
Recognition and Disclosure Reliability: Evidence from SFAS No. 106*
inferredcites →https://doi.org/10.2139/ssrn.247369openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.276881openalex-extracted
SFAS 123 Stock-Based Compensation Expense and Equity Market Values
inferredcites →https://doi.org/10.2139/ssrn.374380openalex-extracted
Accounting Quality, Auditing and Corporate Governance
inferredcites →https://doi.org/10.2139/ssrn.390302openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.516004openalex-extracted
Firms' Voluntary Recognition of Stock-Based Compensation Expense
inferredcites →https://doi.org/10.2139/ssrn.93988openalex-extracted
The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems
inferredcites →https://doi.org/10.2139/ssrn.99580openalex-extracted
Agency Cost of Free Cash Flow, Corporate Finance, and Takeovers
inferredcites →https://doi.org/10.2202/1535-167x.1207openalex-extracted
Executive Compensation: The Fallacy of Disclosure
inferredcites →https://doi.org/10.2307/2328899openalex-extracted
Options and Financial Futures: Valuation and Uses.
inferredcites →https://doi.org/10.2307/2344247openalex-extracted
The Analysis of Binary Data.
inferredcites →https://doi.org/10.2307/2491423openalex-extracted
Recognition versus Disclosure in the Oil and Gas Industry
inferredcites →https://doi.org/10.2307/2491467openalex-extracted
Recognition, Disclosure, or Delay: Timing the Adoption of SFAS No. 106
inferredcites →https://doi.org/10.2307/3003400openalex-extracted
Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation
inferredcites →https://doi.org/10.2308/acch.2001.15.4.311openalex-extracted
Stock Option Expense: The Sword of Damocles Revealed
inferredcites →https://doi.org/10.2308/acch.2003.17.1.31openalex-extracted
Managing Pro Forma Stock Option Expense under SFAS No. 123
inferredcites →https://doi.org/10.2308/acch.2003.17.s-1.117openalex-extracted
Accounting Quality, Auditing, and Corporate Governance
inferredcites →https://doi.org/10.2308/acch.2004.18.2.97openalex-extracted
Discretion in Financial Reporting: The Voluntary Adoption of Fair Value Accounting for Employee Stock Options
inferredcites →https://doi.org/10.2308/acch.2005.19.4.223openalex-extracted
Discretionary Reporting of Stock Options by IPO Firms
inferredcites →https://doi.org/10.2308/acch.2006.20.1.39openalex-extracted
Financial Reporting Regulation and the Reporting of Pro Forma Earnings
inferredcites →https://doi.org/10.2308/accr.2002.77.4.971openalex-extracted
The Valuation Implications of Employee Stock Option Accounting for Profitable Computer Software Firms
inferredcites →https://doi.org/10.2308/accr.2004.79.2.251openalex-extracted
SFAS No. 123 Stock-Based Compensation Expense and Equity Market Values
inferredcites →https://doi.org/10.2308/aud.2005.24.s-1.5openalex-extracted
Audit Research after Sarbanes-Oxley
inferredcites →https://doi.org/10.2308/aud.2005.24.supplement.5openalex-extracted
Audit Research after Sarbanes-Oxley
inferredcites →https://doi.org/10.3386/w10671openalex-extracted
Large Blocks of Stock: Prevalence, Size, and Measurement
inferredcites →https://doi.org/10.2308/acch.2006.20.1.57openalex-snapshot
Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence
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
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