Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Stock price reaction and value relevance of recognition versus disclosure: the case of stock-based compensation

10 references·16 citing·45 second hop

FromToDepth

this work references cited by second hop

References

1985Positive Accounting Theory5,837 cited
1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
1993Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies1,259 cited
1993Accounting earnings and top executive compensation763 cited
1983The Impact of Merger-Related Regulations on the Shareholders of Acquiring Firms547 cited
1996Economic Consequences of Accounting for Stock-Based Compensation352 cited
1990Effectiveness of accounting-based dividend covenants294 cited
1986An Approach to Statistical Inference in Cross-Sectional Models with Security Abnormal Returns As Dependent Variable249 cited
1995The Effects of Financial Reporting Costs on the Use of Employee Stock Options.167 cited

Cited by

2009Using Industry Classification Codes to Sample High-Technology Firms: Analysis and Recommendations200 cited
2007Optimal Communication174 cited
2006Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information153 cited
2010Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

136 cited

2010Contagious Adverse Selection126 cited

2015Recognition versus Disclosure of Fair Values123 cited

2010Political Connections and Minority-Shareholder Protection: Evidence from Securities-Market Regulation in China120 cited

2008Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123‐R117 cited

2009Escape from New York: The market impact of loosening disclosure requirements110 cited

2012Does Recognition versus Disclosure Affect Value Relevance? Evidence from Pension Accounting110 cited

2006The Evolution of Stock Option Accounting: Disclosure, Voluntary Recognition, Mandated Recognition, and Management Disavowals105 cited

2010Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options90 cited

2008The Value-Relevance of Financial Statement Recognition versus Note Disclosure: Evidence from Goodwill Accounting88 cited

2012Recognition Versus Disclosure: Evidence from Fair Value of Investment Property86 cited

2017Do the FASB's Standards Add Shareholder Value?84 cited

2004The Sarbanes-Oxley Act of 2002 and Security Market Behavior: Early Evidence71 cited