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The Valuation Implications of Employee Stock Option Accounting for Computer Software Firms
16 references·1 citing·44 second hop
The Valuation Implications of Employee Stock Option Accounting for Computer Software Firms (2000)The Valuation Implications of Employee St…Scale Effects in Capital Markets‐Based Accounting Research (2009)Scale Effects in Capital Mark…The structure and performance consequences of equity grants to employees of new economy firms (2002)The structure and performance…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Market Value and Patent Citations: A First Look (2000)Market Value and Patent Citat…The Value-Relevance of Intangibles: The Case of Software Capitalization (1999)The Value-Relevance of Intang…Residual Earnings Valuation With Risk and Stochastic Interest Rates (1999)Residual Earnings Valuation W…On Transitory Earnings (1999)On Transitory EarningsInnovation and Market Value (1999)Innovation and Market ValueAn empirical assessment of the residual income valuation model (1999)An empirical assessment of th…The Value Relevance of Intangibles: The Case of Software Capitalization (1998)The Value Relevance of Intang…Uncertainty Resolution and the Theory of Depreciation Measurement (1996)Uncertainty Resolution and th…Market valuation of employee stock options (1996)Market valuation of employee …Employee stock option exercises an empirical analysis (1996)Employee stock option exercis…Economic Consequences of Accounting for Stock-Based Compensation (1996)Economic Consequences of Acco…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Trends in CEO Compensation and Equity Holdings for S&P 1,500 Firms: 1994-2007 (2009)Trends in CEO Compensation an…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Perspectives on Recent Capital Market Research (2002)The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies (2004)The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Level (2007)Financing Constraints and Corporate Investment (1987)Financing Constraints and Corporate Investment (1988)Accounting valuation, market expectation, and cross-sectional stock returns (1998)Capital markets research in accounting (2001)The Capital Asset Pricing Model: Theory and Evidence (2004)The Theory and Measurement of Business Income (1961)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)The Pricing of Options and Corporate Liabilities (1973)Theory of Rational Option Pricing (1973)Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility (1998)The exercise and valuation of executive stock options (1998)Theory of rational option pricing (2005)Corporate social responsibility and CEO confidence (2016)Toward an Implied Cost of Capital (2001)Expected EPS and EPS Growth as Determinantsof Value (2005)The cost of capital, corporation finance and the theory of investment (2008)The Structure of Corporate Ownership: Causes and Consequences (1985)The Cross-Section of Expected Stock Returns (1992)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Why do some firms give stock options to all employees?: An empirical examination of alternative theories (2004)Is There a Link between Executive Equity Incentives and Accounting Fraud? (2006)Executive Compensation: Where We Are, and How We Got There (2013)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The capitalization, amortization, and value-relevance of R&D (1996)Changes in the value-relevance of earnings and book values over the past forty years (1997)Intellectual capital disclosure and corporate governance structure in UK firms (2008)The theory and practice of econometrics (1986)Econometric Models and Economic Forecasts (1990)The impact of IFRS adoption on the value relevance of book value and earnings (2011)The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS ) (2013)The Value Relevance of Environmental, Social, and Governance Performance: The Brazilian Case (2018)An Empirical Evaluation of Accounting Income Numbers (1968)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Costs of Equity and Earnings Attributes (2004)International Accounting Standards and Accounting Quality (2008)Entrepreneurship in the large corporation: a longitudinal study of how established firms create breakthrough inventions (2001)Knowledge Networks as Channels and Conduits: The Effects of Spillovers in the Boston Biotechnology Community (2004)Competition and Innovation: An Inverted U Relationship (2008)
this work references cited by second hop

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2000Market Value and Patent Citations: A First Look1,095 cited
  • 1999An empirical assessment of the residual income valuation model918 cited
  • 1998The Value Relevance of Intangibles: The Case of Software Capitalization709 cited
  • 2002The structure and performance consequences of equity grants to employees of new economy firms615 cited
  • 1996Employee stock option exercises an empirical analysis486 cited
  • 1996Uncertainty Resolution and the Theory of Depreciation Measurement459 cited
  • 2009Scale Effects in Capital Markets‐Based Accounting Research453 cited
  • 1996Economic Consequences of Accounting for Stock-Based Compensation352 cited
  • 1999Innovation and Market Value334 cited
  • 1999On Transitory Earnings266 cited
  • 1996Market valuation of employee stock options251 cited
  • 1999Residual Earnings Valuation With Risk and Stochastic Interest Rates222 cited

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  • 1999The Value-Relevance of Intangibles: The Case of Software Capitalization210 cited
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    • 2009Trends in CEO Compensation and Equity Holdings for S&P 1,500 Firms: 1994-200714 cited