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Disclosure versus recognition: the case of expensing stock options · Study

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ArticleDisclosure versus recognition: the case of expensing stock options

Xiaoyan Cheng2012

Article2012

Disclosure versus recognition: the case of expensing stock options

14 citations·0/0 files stored·Review of Quantitative Finance and Accounting

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

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References

1973Job Market Signaling 2003Corporate Governance and Equity Prices 1997Industry costs of equity 2008Executive compensation 2001Empirical research on accounting choice 1999Chapter 38 Executive compensation 2006Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments 1996Economic Consequences of Accounting for Stock-Based Compensation

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2016Economic consequences of changes in the lease accounting standard: Evidence from Japan

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2010Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock optionsarticle · 9 shared references 2011Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?article · 9 shared references 2011The Effect of Using a Lattice Model to Estimate Reported Option Valuesarticle · 9 shared references 2020Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japanarticle · 9 shared references 2015The Accuracy of Disclosures for Complex Estimates: Evidence from Reported Stock Option Fair Valuesarticle · 8 shared references 2012Recognition Versus Disclosure: Evidence from Fair Value of Investment Propertyarticle · 7 shared references

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Year2012

Typearticle

Published2012-04-14

VenueReview of Quantitative Finance and Accounting

ISSN-L0924-865X

Languageen

Citations14

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s11156-012-0290-3

openalex_workW2095019462

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